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 |