RTI - Real Time Information

Employers have to report PAYE information to HMRC in real time. This may be referred to as Real Time Information or RTI. This means that employers (or their accountant, bookkeeper or payroll bureau) have to send details to HMRC every time they pay an employee, at the time they pay them and use payroll software to send this information electronically as part of their routine payroll process.

Date that companies should start sending their PAYE information in real time will be on the letter HMRC sent to them. They cannot send any real time information reports until this date.

To help you to comply with these regulations, the following support and guidance documents have been produced: PAYE and RTI web pages and information on software providers who offer HMRC approved RTI software, some of which is free for small employers (with 9 or fewer employees): www.hmrc.gov.uk/softwaredevelopers/paye/rti-software-forms.htm

You can more information on payroll via gov.uk here: https://www.gov.uk/browse/employing-people/payroll