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