Guide to sending RTI returns as part of the Pilot Scheme

Real Time Information is the biggest change to PAYE since 1944. Nearly all employers will have to send RTI returns from 6th April 2013. If you have chosen to take part in the Pilot Scheme for RTI and HMRC have confirmed that you have been accepted, you can send RTI returns before 6th April. If you are not part of the pilot, HMRC will reject any attempts to send RTI returns early. For information about sending RTI returns from 6th April 2013, see our Real Time Information Guide.

Preparing

To get ready for the RTI pilot:

  • Ensure all employees for the 2012/13 tax year are entered onto the system, including those who left earlier in the year and anyone paid less than the Lower Earnings Limit
  • Ensure all of their pay for the tax year has been entered onto the system and appears on their working sheets
  • Use the RTI Data Checker, within the 'Real Time Information' option to spot any incomplete information
  • Log on to HMRC online with your User ID and Password and check it is registered for 'PAYE for Employers'
  • Check the PAYE reference within HMRC Online matches the one shown on the Employer page of our site
  • Make sure you are enrolled in the pilot and you know your starting date

It is essential that the Accounts Office Reference is correct on the Employer page, otherwise HMRC will reject your RTI returns. The Accounts Office Reference is the reference you normally use when paying HMRC.

Alignment - your first RTI submission

The first RTI submission you send will be used by HMRC to align their systems. Large employers do this using a special kind of submission called an EAS, but our customers should simply send a normal Full Payment Submission (FPS), but ensure it includes every employee. This is how you do it on The Payroll Site:

  • For any pay dates that fall before the date you join the pilot, do not send any RTI returns
  • For the first pay date when you are in the pilot, start by doing your pay run as normal
  • Once you have confirmed the pay run, click onto the 'RTI Submission' tab
  • Make sure 'Include all Employees' is ticked and click the 'Create RTI Submission' button
  • The system will create a Full Payment Submission, which you can view on screen. It includes year to date figures for all of your employees
  • Fill in your User ID and Password for HMRC Online and click 'Send to HMRC'

You should send your first RTI submission when or before you pay your employees.

Subsequent Pay Runs in the 2012/13 tax year

If you have other pay dates before 6th April, you will need to send a Full Payment Submission for each one, when or before you pay your employees:

  • Do your pay run as normal
  • Once you have confirmed the pay run, click onto the 'RTI Submission' tab
  • Click the 'Create RTI Submission' button
  • The system will create a Full Payment Submission, which you can view on screen. It will automatically include things that have changed since your previous submission
  • Fill in your User ID and Password for HMRC Online and click 'Send to HMRC'

At the end of the year

The tax year ends on 5th April and any pay dates from 6th April onwards fall in the new tax year.

Under RTI, you still need to send a year end submission but it is simpler than the one for non-RTI, as you have already sent details of your employees.

Under RTI, the deadline for sending your year end RTI submission is 19th April - a month earlier than the non-RTI deadline.

Using The Payroll Site, send your end of year RTI submission as follows:

  • Click the 'Finish Tax Year' option and follow the instructions on screen
  • Click 'View Tax Year 2012/13'
  • You will see some questions about the employer, which you should answer
  • Figures for statutory pay, NIC holiday and CIS deductions reclaimed will appear automatically, based on what you have entered onto the system. They can be edited if necessary.
  • Fill in your User ID and Password for HMRC Online and click 'Send to HMRC'

You should give P60 certificates to your employees by 31st May. You can print or download a P60 by clicking the employee's name and then clicking the 'P60 Certificate of Pay' tab.

New starters

The starter process has changed with RTI and you should no longer send P45 or P46 returns to HMRC.

When a new employee starts, you must ask them to fill out a Starter Declaration, even if they give you a P45.

Follow HMRC's RTI guidance to decide which tax code to operate, and then add them to The Payroll Site.

Next, click Starters/Leavers and create an 'RTI Starter' notification, giving details of the Starter Declaration - even if they gave you a P45.

Once you have filled it in, click Confirm, and it will be sent automatically with your next Full Payment Submission.

Leavers

When an employee leaves

  • Go to their Tax Details tab and enter their leaving date
  • Enter the pay run covering their final wages, ensuring the Period End date covers their leaving date
  • Once confirmed, this will trigger the system into sending their leaving date along with your next Full Payment Submission
  • Use the Starters/Leavers option to create an 'RTI P45 to give to Leaver', which you should print and give to the employee

Once you are enrolled in RTI, you should not send details of P45s to HMRC.

Viewing old submissions

If you need to check what you have sent to HMRC, you can view all your RTI submission for the year by clicking the 'Real Time Information' option. Once you finish the tax year, you will still be able to view the submissions by clicking 'View Tax Year 2012/13' and then clicking 'Previous Submissions'.

The 2013/14 tax year

From 6th April, you will need to continue sending Full Payment Submissions for the new tax year. There will be some minor changes to the information contained in RTI returns, but the system will compile this for you automatically. There may also be changes to HMRC's guidance, which is constantly subject to revision.

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