Using HMRC's Basic PAYE Tools

From 6 April 2013 employers started reporting PAYE information in real time. You may see this referred to as Real Time Information - or RTI.

This means that employers (or their accountant, bookkeeper or payroll bureau) must:

  • send details to HM Revenue & Customs (HMRC) every time they pay an employee, at the time they pay them
  • use payroll software to send this information electronically as part of their routine payroll process

Reporting PAYE in real time makes it easier for employers to pay HMRC the right amount each time - helping employers to avoid making late payments and incurring penalties.

Completing 2012-13 year end and switching to Basic PAYE Tools in real time (RTI)For users of Basic PAYE Tools who need to complete their last annual return and prepare to operate PAYE in real time

Using Basic PAYE Tools (RTI) to operate payroll and report in real timeFor employers who are using Basic PAYE Tools (RTI) to operate PAYE in real time

Using Basic PAYE Tools alongside other commercial softwareGuidance to explain what task you can use Basic PAYE Tools for even when you use other commercial software to run your payroll

PAYE end-of-year tasks for real time pilot employersAn end-of-year guide for employers in relation to operating PAYE in real time, including all deadlines