Guide to Real Time Information

Preparing

To get ready for RTI:

  • Use the RTI Data Checker, within the 'Real Time Information' option to spot any incomplete information
  • Log on to HMRC online with your User ID and Password and check it is registered for 'PAYE for Employers'
  • Check the PAYE reference within HMRC Online matches the one shown on the Employer page of The Payroll Site

It is essential that the Accounts Office Reference is correct on the Employer page, otherwise HMRC will reject your RTI returns. The Accounts Office Reference is the reference you normally use when paying HMRC.

Payments to Employees

For each pay date, you will need to send a Full Payment Submission, at the same time you pay your employees, or earlier:

  • Enter your pay run as normal
  • Once you have confirmed the pay run, click onto the 'RTI Submission' tab
  • Click the 'Create RTI Submission' button
  • The system will create a Full Payment Submission, which you can view on screen. It will automatically include things that have changed since your previous submission, including any changes in Payroll ID
  • Fill in your User ID and Password for HMRC Online and click 'Send to HMRC'

Payments to HMRC and Employer Payment Summaries (EPS)

HMRC will use the Full Payment Submissions to work out how much you are due to pay them. If you have anything to reclaim, such as statutory pay or CIS deductions, you must send an Employer Payment Summary (or EPS) submission, so they know to expect a reduced payment.

To see how much to pay HMRC, use the 'HMRC Payments / EPS' page, which shows you how much was paid each month (or quarter) and also calculates how much is due next. If you have anything to reclaim from HMRC, click the 'EPS Submission' tab, which lets you create and send an Employer Payment Summary. The EPS Submission should reach HMRC by 19th of the month.

If no payments were made to employees for a whole tax month

If you make no payments to employees between the 6th of one month and the 5th of the following month (inclusive), you must inform HMRC by sending them a special type of Employer Payment Summary (EPS). Do this by choosing 'HMRC Payments / EPS', clicking on the 'EPS Submission' tab. Create and send an EPS, ensuring you select the "No Payments Made" option.

Paying the apprenticeship levy

The apprenticeship levy applies to an employer (or set of connected employers) that has an annual pay bill of over £3 million. Please see our FAQ for information about using The Payroll Site to work out the levy and send the figures to HMRC every month.

At the end of the tax year

The tax year ends on 5th April and any pay dates from 6th April onwards fall in the new tax year.

Under RTI, you still need to send a year end submission but it is quite simple, as you have already sent details of your employees.

You should send your year end RTI submission by 19th April, as follows:

  • Click the 'Finish Tax Year' option and follow the instructions on screen
  • Click 'Continue to your final RTI submission'
  • Figures for statutory pay and other amounts reclaimed will appear automatically, based on what you have entered onto the system. They can be edited if necessary.
  • Fill in your User ID and Password for HMRC Online and click 'Send to HMRC'

You should give P60 certificates to your employees by 31st May. You can print or download a P60 by clicking on the employee's name and choosing the option at the top of that page.

New starters

The starter process has changed with RTI and you should no longer send P45 or P46 returns to HMRC. Click the 'Add Employee' option and the system will guide you through the process.

Leavers

When an employee leaves you should

  • Enter a leaving date and final pay date on the employee's Tax Details tab, then
  • Use 'Pay Employees' to calculate and confirm their final wages (if any)
  • Go back to the employee's Tax Details tab to produce a P45 for the employee. Do not send a copy of the P45 to HMRC.

The employee's leaving date will automatically be included in your next RTI submission.

Viewing old submissions

To check what you have sent HMRC, click the 'Real Time Information' option and you can browse all of your RTI submissions for the tax year. Once you finish the tax year, you will still be able to view the submissions by clicking on the appropriate tax year and then clicking 'Previous Submissions'.