Operating PAYE in real time (RTI)

Getting Started

• Preparing to operate PAYE in real time
• Software packages and other payroll options
• What's changed - PAYE in real time
• Employing a carer or other domestic help in your home
• Using HMRC's Online Service - PAYE for employers
• More on getting prepared

Payroll tasks

• Starting the tax year
• Using HMRC's Online Service - PAYE for employers
• Using HMRC's Basic PAYE Tools
• More payroll tasks

Paying HMRC

• Payments and deadlines
• PAYE/Class 1 National Insurance
• Correcting errors in payments to HMRC
• More on paying HMRC

Employee starting

• First steps
• Notifying and getting new employee information right
• More on new employees

If your business closes or changes

News, rates, tools and forms

• Employer PAYE news
• Rates and thresholds for employers 2013-14
• All PAYE tools
• Forms and publications
• More on news, rates, tools and forms

PAYE end-of-year tasks

• PAYE end-of-year tasks for real time pilot employers
• Filing your Employer Annual Return (P35 and P14s) for 2012-13
• PAYE penalties for the tax years to April 2013

Sending payroll information to HMRC

• First report - checking your records match HMRC's
• What to report
• When to report
• How to report
• What happens if you don't report on time
• More on sending payroll information

Employee changes and events

• Maternity, paternity, adoption, sickness
• Change of circumstances
• Employee leaves or retires
• More on employee changes

Expenses and benefits

• A to Z list
• The basics
• More on expenses and benefits

Troubleshooting

• First report - checking your payroll records match with HMRC's
• Basic PAYE Tools error messages
• Correcting payroll errors - current year
• What happens if you can't pay
• If you've overpaid or underpaid in error
• More troubleshooting options