Glossary of Terms
A helpful list of payroll terms and their meaning.
| Term | Description |
|---|---|
| AORef | Employer Accounts Office Reference |
| Bureau | An organisation transmitting PAYE information on behalf of a PAYE employer |
| COTAXREF | Corporation Tax Reference unique identifier |
| EAS | Employer Alignment Submission |
| EDI | Electronic Data Interchange |
| EDIFACT | Electronic Data Interchange for Administration, Commerce and Transport |
| Employer PAYE Reference | Unique reference supplied by the HMRC Office |
| EPS | Employer Payment Summary |
| EYU | Earlier Year Update |
| FPS | Full Payment Submission |
| GFF | Generic Flat File |
| HMRC | HM Revenue & Customs |
| HMRC Office Number | Also known as Tax District Number and Tax Office Number |
| NIC | National Insurance Contributions |
| NINO | National Insurance Number |
| NVREP | NINO Verification Response |
| NVR | NINO Verification Request |
| PAYE Scheme | HMRC Office Number followed by the Employer PAYE Reference |
| RTI | Real Time Information |
| SAP | Statutory Adoption Pay |
| SAUTR | Self Assessment unique identifier |
| ShPP | Shared Parental Pay |
| SMP | Statutory Maternity Pay |
| SPP | Statutory Paternity Pay |
| SRIT | Scottish Rate of Income Tax |
| SSP | Statutory Sick Pay |
| Trivial Commutation Payment | A one-off lump sum that pays off a pension in full |
| YTD | Year to Date |