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PAYE in real time

From 6 April 2013 you must report PAYE information in real time. You may see this referred to as Real Time Information - or RTI.

Unless HM Revenue & Customs (HMRC) has already notified them otherwise, all employers report PAYE in real time. Each time you pay an employee you must submit details about employees' pay and deductions to HMRC using payroll software

How the changes affect you?

You still operate PAYE in the same way but you must submit the payroll information you keep to HMRC on or before the day you pay your employees.

You use a Full Payment Submission (FPS) to do this.

Your payroll software will generate the new reports you need and submit payroll information online. These include details of:

  • the amount you paid your employee(s)
  • deductions, such as Income Tax and National Insurance contributions (NICs)
  • starter and leaver dates if applicable

You need to include the details of all employees you pay, including those who earn below the NICs Lower Earnings Limit (LEL), for example students.

You no longer submit end-of-year forms P35 and P14 and the starter and leaver process is simplified. You continue to give your employee a form P45 (employee parts) when they leave but you no longer send forms P45 (part 1) or P46 to HMRC. Instead you must report all starter and leaver information via your payroll software each time you pay someone.

For more information click here


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