Real Time Information (RTI)

We are fast approaching the time when payroll reporting to HMRC changes to Real Time. Please refer to detailed guidance sent previously but a quick reminder of the main points.

  • We are in the process of ensuring that the personal data held on the payroll system for your employees is correct as this is what HMRC will use to update their records.
  • All employees will have to be put on the payroll at the time they are paid, even if they earn less than the Lower Earnings Limit for NIC.
  • All new employees will need to complete a P46 – even if they give you a P45.
  • Form P38 (S) will no longer be used for students, they should complete form P46 as normal.
  • We will need to know the contracted hours for salaried employees to complete the required fields on RTI returns.