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Contents

Official guidance
PAYE Manual

PAYE5000 · Background: Real Time Information (RTI)

  • PAYE5001 · Introduction
  • PAYE5010 · Employer migration to RTI
  • PAYE5011 · New employers joining RTI from November 2012
  • PAYE5020 · Submission filing methods
  • PAYE5025 · Submission types
  • PAYE5030 · NINO verification request (NVR)
  • PAYE5040 · Simplified deduction schemes
  • PAYE5055 · Generic notification service (GNS)
  • PAYE5060 · Monthly filing frequency
  • PAYE5061 · Penalties
  • PAYE5065 · Penalty and appeals service (PAS)
  • PAYE5062 · EBS inhibition signal (internal use only)
  • PAYE5015 · Payroll alignment
  • PAYE5045 · P38(S): student employees
  1. Background: Real Time Information (RTI): contents
  2. Background: real time information (RTI): employer migration to RTI

PAYE5010 | Background: real time information (RTI): employer migration to RTI

From HM Revenue & Customs · PAYE Manual

RTI was first introduced in April 2012. For a period of 12 months HMRC piloted the RTI service with volunteer software developers and employers. A team was set up to support employers who were part of the pilot between April and November 2012.

More employers joined RTI between November 2012 and March 2013. By the end of March 2013 more than 250,000 employers were using the RTI service.

Following on from the pilot, all employers started reporting their PAYE information in real time from April 2013, unless HMRC gave them a specified later date.

All employers have been routinely filing in real time since October 2013.

There were a number of non-standard PAYE scheme that started sending their PAYE information in real time in April 2014.

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