Real Time Information

RTI is the reporting framework, not one form

Real Time Information is the way PAYE payroll data is sent to HMRC during the tax year. Its main reports are the Full Payment Submission for employee pay and deductions and the Employer Payment Summary for employer-level adjustments, inactivity and certain other information.

The framework replaced a single annual return with reports tied to pay and tax periods. HMRC uses them to build employee year-to-date records and the employer's liability. The HMRC RTI manual explains the submission types and what each contributes.

Report from the payroll record

Send RTI submissions through payroll software using the employer PAYE references and the employee data held for that run. The FPS is normally due on or before payday. An EPS follows when the employer needs to report a supported adjustment, no-payment month or another applicable event.

Identifiers matter as much as totals. Names, dates of birth, National Insurance numbers where available and stable payroll IDs help HMRC match records. The reporting guide also covers late-reporting reasons and exceptions; use the reason that fits the event rather than a convenient default.

Keep submissions and liabilities in step

After filing, compare HMRC's response and stated liability with the payroll reports. Trace differences through the FPS, EPS, prior-period corrections and payments rather than changing a current figure to force agreement.

RTI does not remove the need for clear payroll records or annual tasks. It depends on cumulative information being right across the year. The detailed HMRC payroll-information guidance shows which fields feed that record. Retaining the inputs, submitted payload or report, acknowledgement and correction history gives the employer evidence of what HMRC was told and when.