HMRC has confirmed the new codes being added to the RTI process for the coming tax year. These are new return items created to manage in the main new legislation already in place for the 2020/21 tax year and focus on Statutory Bereavement pay, Changes to IR35 legislation, the changes to the Employment Allowance model, Class 1A National Insurance in real time and management of Company Cars.

FPS Changes

  • 208 Off-Payroll Worker Subject to 2020 Rules for use when a “worker” who comes under the IR35 legislation is included on the payroll for tax and National Insurance purposes
  • 209 Total real-time Class 1A NICs due on termination awards or sporting testimonials year to date
  • 212 Value of Statutory Parental Bereavement pay (SPBP) year to date
  • 214 Date first registered (When Payrolling a car)
  • 211 Zero emissions mileage. Linked to the new Ultra Low Emission care rules

EPS Changes

  • 206 Value of Statutory Parental Bereavement Pay recovered year to date
    • 207 Value of NIC compensation on Statutory Parental Bereavement Pay year to date

EPS changes for the Employment Allowance:

  • 166 Employment Allowance Indicator
    • DE minimis State Aid must be present if Employment Allowance Indicator equals 'yes’
  • 199 Employer is in the agriculture sector
  • 200 Employer is in the fisheries and aquaculture sector
  • 201 Employer is in the road transport sector
  • 202 Employer is in the industrial sector
  • 203 State aid rules do not apply to Employer
  • 204 Amount of De minimis State aid (in claim year and previous 2 years) in Euros
  • 205 Currency of amount of De minimis State aid - always Euros.

There are no changes to the NVR or EYU.

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracy Hinton
HR & Payroll Manager at Stemcor

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