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.
To get ready for the RTI pilot:
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:
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:
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:
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.
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.
When an employee leaves
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.