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From the 2025/26 tax year, HRMC has implemented an addition additional validation for these categories within the FPS, which will then be rejected if these are the new validation is not met.

In order to for these reductions to be applicable, the payee’s date of birth must be on or before 05/04/1961.

Within the payee Payee screen, if a payee’s date of birth is after 5th April 1961 and category B, E or I, is selected the following validation will show.

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Benefits

Prevents incorrect data from being stored for the payee which would then incorrectly calculate their National Insurance contribution.

The change will also stop the FPS from being rejected at the point of submission.

Configuration

None.