RTI, or Real Time Information, is the system that requires employers to send payroll data to HMRC every time employees are paid, rather than at the end of the tax year.
What is RTI?
Real Time Information (RTI) is an HMRC reporting system introduced in April 2013. Under RTI, employers must submit payroll information — including pay, tax and National Insurance details — every time they run payroll. These submissions are sent directly from payroll software, ensuring HMRC receives up‑to‑date information throughout the year.
RTI applies regardless of how often employees are paid, whether weekly, monthly or quarterly, and helps maintain accurate tax records and compliance.
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Things to know
- Introduced by HMRC in April 2013
- Requires payroll data to be submitted every time employees are paid
- Sent automatically through payroll software
- Applies to all pay frequencies (weekly, monthly, quarterly)
- Helps HMRC maintain accurate, real‑time tax records
FAQs
What information is sent under RTI?
Details of employee pay, tax, National Insurance, starters, leavers and statutory payments.
Do employers still submit annual payroll returns?
RTI replaces most year end returns, but employers must still complete payroll year-end tasks such as issuing P60s.
Can RTI be submitted manually?
No. RTI submissions must be sent through compatible payroll software.
Does RTI apply to all employers?
Yes. Any employer running PAYE must report through RTI.
What happens if an RTI submission is late?
HMRC may issue penalties, so it’s important to submit on or before each payday.
