What is RTI: Real-Time Information (RTI) reporting for PAYE? How does it work?

This is a freeview 'At a glance' guide to Real-Time Information (RTI) reporting for PAYE.

At a glance

Real-Time Information (RTI) means reporting payroll almost in 'real-time' to HMRC. Employers report to HMRC electronically in advance of making any salary or wage payments to employees.

RTI concessions history

Overview

Under RTI employers are required to make:

Getting started

You need to be online with the correct software and ensure that the data you hold on your employees is complete.

All employers have to:

1. Ensure that their software is RTI-enabled.

2. Cleanse the data on their payroll to ensure they are holding only the current details of their employees.

3. Collect the passport numbers of all new employees.

4. Ensure they have all the details required to run the payroll before they start as it can be complicated to correct reporting errors.

RTI Penalties

Penalties under RTI include:

Penalties are calculated automatically and employers are able to appeal penalties. 

RTI Resources

The ICAEW, ICAS, ACCA and Federation of Small Business have set up a website: www.payerti.org which carries guidance.