Real Time Information (RTI)
The provision of PAYE information to HMRC is done on a real-time basis through electronic submission. Under Real Time Information (RTI), employers are required to report tax and National Insurance information to HMRC on or before the date that employees are paid (SI 2003/2682, reg 67B). HMRC has advised that, from 2026 at the earliest, employers will be required to provide detailed employee hours data in their RTI returns.
Payroll software
Employers must choose payroll software or a payroll provider to operate PAYE and make real-time reports online to HMRC. HMRC provides free Basic PAYE Tools software, although this
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:54