Real-Time Information for the Tax Year 2025-26

Full Payment Submission (FPS)

Here's the summary of changes to the Full Payment Submission for the tax year 2025-26.

  • XML output to reflect the tax year 2025-26
  • Additional data fields added to XML output for:
  • Value of Statutory Neonatal Care Pay (SNCP) year to date
  • Pension Commencement Excess Lump Sum Indicator
  • Stand Alone Lump Sum Indicator
  • Workplace Postcode
  • A new process Run Full Payment Submission for Tax Year Ending April 2026 is available.
  • Validations for the new data items and cross validations are incorporated in the FPS process for 2025-26
  • As the Secondary Threshold (ST) is now less than Lower Earnings Limit (LEL), the NI data fields will now be generated if earnings are higher than ST rather than LEL.
  • An additional NIable by Category for FPS balance has been added to enable this change.

Process

Run the FPS tax year 2025-26 using the process Run Full Payment Submission for Tax Year ending April 2026.

Employer Payment Summary (EPS)

The changes to Employer Payment Summary for the tax year 2025-26 include:

  • XML output to reflect the new tax year 2025-26
  • Additional data fields added to XML output for:
  • Value of Statutory Neonatal Care Pay recovered year to date
  • Value of NIC compensation on Statutory Neonatal Care Pay year to date
  •  Run EPS
  • Use for tax years from 2022-23 and onward
  • Run Employer Payment Summary for Tax Year Ending April 20YY
  • Use for tax years prior to 2022-23

Data Items

New data items have been introduced on the submission file and some validation rule changes on the flexible drawdown items.You can view Pension commencement excess lump sum (data item 219) and  Stand alone lump sum (data item 220) on the file, if relevant. All the Flex drawdown and Pension payments options are automatically populated if there's a corresponding balance present.  You need to set up the payment elements for these, as required, and feed the relevant balance to ensure the options are correctly populated.

These balances are available:

  • Non-Taxable Pension Death Benefit Payment 
  • Non-Taxable Pension Commencement Excess Lump Sum Payment
  • Non-Taxable Pension Death Benefit Payment
  • Non-Taxable Serious Ill Health Lump Sum Payment
  • Non-Taxable Stand Alone Lump Sum Payment
  • Taxable Flexible Drawdown Payment
  • Taxable Pension Commencement Excess Lump Sum Payment
  • Taxable Pension Death Benefit Payment
  • Taxable Serious Ill-Health Lump Sum Payment
  • Taxable Stand Alone Lump Sum Payment

For submissions from April 2025, you need to set the option Serious Ill-Health Lump Sum until April 2025.  This is relevant only if there's a serious ill-health payment being made to the employee. 

  • New data items for period-to-date and year-to-date amounts for Statutory Neonatal Care Pay (SNCP) are also reported on the FPS for tax year 2025-26 using a new balance, Statutory Neonatal Care Pay. 
  • When you create the SNCP payment element, ensure that the element feeds this balance. 
  • The EPS process will generate the balances for SNCP recovery and NIC compensations in the same way as the other statutory payments, if applicable.

Other Data Items

For FPS 2025-26, there's a requirement to report workplace postcode for all employees with a Freeport or Investment Zone NI category  'F', 'I', 'L', 'S', 'N', 'E', 'D' or 'K'. A new field has been added to the NI Details component under NI Additional Info on the employee calculation card. Use this to enter NI categories related to Freeport or Investment zone employees.

Validation changes

Validations have been added according to the RTI Data Items publication for tax year 2025-26 on new and existing data items.

Comply with legislative changes and statutory requirements for the tax year 2025-26,

Steps to Enable

You don't need to do anything to enable this feature.

Key Resources

For more information, see Payroll Legislative Updates 2025/2026 on Information Center: Fusion Human Capital Management - United Kingdom (KA143)