PAYE:- Real Time Information
Real Time Information
From April 2013 HM Revenue & Customs is introducing a new way of reporting
PAYE: Real Time Information - or RTI as it will be known.
Most employers will be legally required to send PAYE information in real time from
April 2013, with all employers submitting PAYE information this way by October
What do you need to think about now to make sure you are ready?
Data Quality – The quality of the employee information that HMRC hold and process is crucial to the successful introduction of submitting PAYE information in real time.
We recommend you start to prepare by checking the details you hold
for employees, in particular:
• National Insurance number
• full names
• date of birth
For more information on Data Quality see
Payroll Alignment - This is an important process that ALL employers and pension providers will need to undergo. Alignment will ensure that HMRC and you hold a consistent view of the employees in every PAYE scheme before you
start to send HMRC PAYE information in real time.
To do this, you will have to provide details of all employees who have been on the payroll since the start of the current tax year – even if they have not been paid in the relevant period or have now left the payroll.
For more information about payroll alignment see
Payroll software - If you use payroll software, it will need to be updated so that it can submit PAYE information in real time.
HMRC’s Basic PAYE Tools product is also available free of charge to employers with 9 or fewer employees.
For more general information on submitting PAYE information in real time please see