Real Time Information (rti)
Quarterly Payment (Monthly PAYE Threshold) from 6th April 1994
Tax year from
Threshold £
Tax year from
Threshold £
Tax year from
Threshold £
06/04/1994 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 400 06/04/2002 1,500 06/04/2010 1,500 06/04/1995 600 06/04/2003 1,500 06/04/2011 1,500 06/04/1996 600 06/04/2004 1,500 06/04/2012 1,500 06/04/1997 600 06/04/2005 1,500 06/04/2013 1,500 06/04/1998 600 06/04/2006 1,500 06/04/2014 1,500 06/04/1999 1,000 06/04/2007 1,500 06/04/2015 1,500 06/04/2000 1,000 06/04/2008 1,500 06/04/2016 1,500* 06/04/2001 1,000 06/04/2009 1,500 *No changes since 2016 REAL TIME INFORMATION (RTI) Beginning with a live pilot from April 2012 and with full mandation for virtually all PAYE schemes from September 2013, employers and pension providers have had to send payroll information (a Full Payment Submission (FPS)) to HMRC each time that a payroll is run. Submission channels are as follows: • Internet via government gateway (this replaced EDI from September 2018) • EDI – Electronic Data Interchange (decommissioned in September 2018) • Basic PAYE Tools via HMRC website for small employers with up to 9 employees and without payroll software • paper (from April 2014) – for the groups exempt from statutory online filing: care and support employers, the digitally excluded and those with a religious objection to the use of computers. The data supplied is used by HMRC to improve the operation of PAYE by allowing codes to be adjusted much more quickly in-year and by DWP to drive Universal Credit processes. This started in October 2013 and is slowly being rolled-out to all benefit claimants over a long period. To ensure the integrity of payroll data i.e. that a gross to net has been run to accompany a payment, HMRC require: • that the FPS is received on or before the date of payment (prior to 6th April 2019, within three days of payment), and • those payees paid by BACS must have a cross reference supplied at employee level on the FPS and on the BACS file that will allow HMRC to match the two entries. No printing, copying or reproducti n permitted. Before the remittance of Income Tax, NICs and student loan deductions is made each month/
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