Real Time Information (RTI)

Real Time Information is the biggest-ever change to PAYE. A new & improved way of reporting, it's designed to make PAYE submissions more efficient meaning you'll need to submit information to HMRC in real time, every time you pay your employees.

  • What is RTI?

    RTI doesn't change the way you calculate PAYE, it just means you'll need to make more regular submissions. Each time you pay your employees you'll need to submit PAYE information to HMRC, rather than just once a year at Payroll Year End.

    Following concerns over the impact of RTI on small businesses rules of reporting were relaxed but from October this year those relaxed rules will be lifted and small businesses will need to start reporting each time they pay their employees not just monthly.

    It’s important that small business act now to make sure they’re ready for reporting RTI fully and accurately to avoid the risk of a fine and any penalties.

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  • What do I need to do to submit to HMRC?

    You'll continue to...

    tickProvide P60's

    tickSubmit P9D, P11D & P11D(b) forms

    You'll no longer...

    crossSubmit P14 forms

    crossSubmit P35 forms

    crossSubmit P38A returns for casual employees

    crossSubmit P45s to HMRC

    You’ll still need to process PAYE in the same way but you’ll need to submit the payroll information to HMRC on or before the day you pay each of your employees.

    You’ll need to do this using a Full Payment Submission (FPS). If you have payroll software it will generate the required reports and submit your payroll information online to HMRC.

    If you don’t need to pay any of your employees in a particular tax month, you’ll therefore have no FPS to send to HMRC so you must notify them by sending an Employer Payment Summary (EPS) by the 19th of the following tax month. This will make sure HMRC don't wrongly send you a penalty because they were expecting an FPS from you.

    What happens if I don't submit to HMRC?

    HMRC will penalise you if you are not submitting your Full Payment Submission or Employer Payment Summary on time. They’ll also penalise you if your payments are late.

    To help you steer clear of fines and penalties read our useful blog posts:

    How to avoid a £100 fine from HMRC >

    Avoiding HMRC fines and penalties >

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  • No matter how you manage your payroll, you need to be ready

  • Outsourcing payroll

    Outsourcing?

    If you're outsourcing your payroll you need to be mindful that submitting RTI is still your responsibility. Ask your provider how they're complying with RTI and if it means any changes for your business.

    In house payroll processingManaging in-house?

    Ask your software provider if they're RTI-ready. It's essential you make sure you're using software that's legally compliant, and that you have the support you need to submit your PAYE in real time.

    HMRC Using HMRC?

    HMRC's free online submissions portal won't be RTI-ready, so if you run your own payroll you'll need RTI-ready payroll software to submit PAYE to HMRC.

    If you're using HMRC's desktop tool, we've made it really easy for you to switch to Sage One and transfer your data in just 5 minutes.

  • Get in touch

    We're open 9am-5pm,

    Monday to Friday

     

    New customer sales:
    0800 923 0344

     

    Existing customer sales:
    0800 33 66 33

     

    Email the small business sales team

  • Payroll software

    You'll need RTI-ready payroll software to submit your PAYE in real time to HMRC.

    Find out more about our payroll software

  • Free guide to RTI

    Get our comprehensive, expert guide to RTI with:

    • More about RTI legislation
    • Essential RTI checklist
    • The RTI submission types
    Get your free guide now
  • RTI blog

    For the latest news & updates from our very own payroll experts.
    Visit our RTI blog

  • Existing SageCover customer?

    Access even more RTI support, including webinars, videos, guides & checklists.RTI support website