The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes to the data items on the Real Time Information (RTI) Employer Payment Submission (EPS), in relation to stake items now that the Employment Allowance is more generally available.
Dear PAYadvice.UK,
Please find below information regarding the Employment Allowance, provided for software developers by our colleagues at HMRC’s Customer Strategy and Tax Design.
Employment Allowance de minimis state aid
Employment Allowance no longer counts as ‘de minimis state aid’ (financial support from the government) in tax year 2025-26. We previously advised employers claiming Employment Allowance from 6 April 2025 to select data item 203 ‘State aid rules do not apply to Employer’ on the Employer Payment Summary (EPS).
From 6 April 2026, employers claiming Employment Allowance will no longer need to select one of data items:
- 199 ‘Employer is in the agriculture sector’
- 200 ‘Employer is in the fisheries sector’
- 201 ‘Employer is in the road transport sector’
- 202 ‘Employer is in the industrial/other sector’
- 203 ‘State aid rules do not apply’.
These state aid-related data items will be removed from the EPS.
Kind regards
Software Developer Support Team
HMRC CDIO EPS | Enterprise Integration Services
This removal of data items relates to the highlighted area of the RTI Data items:
PAYadvice.UK 25/6/2025 updated