How RTI works
- Run your payroll. Work out pay, tax, National Insurance and other deductions for each employee.
- Send the FPS. The Full Payment Submission reports what you paid and deducted, and must reach HMRC on or before payday.
- Send an EPS when needed. The Employer Payment Summary reports adjustments such as statutory pay reclaimed, the Employment Allowance, or a month where you paid no one.
- Pay HMRC. Pay the tax and National Insurance by the 22nd of the following month if paying electronically.
Getting it right
The golden rule is that the FPS goes on or before payday, every time. Late or missing submissions build up penalties. Nil months still need an EPS so HMRC does not expect a payment, and the Employment Allowance is claimed through the EPS too.
RTI adding to the payroll load?
Real time filing means no month off. TaxTune runs your payroll and files every FPS and EPS on time, so you never miss a submission or a payment.
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We run each pay run, file the FPS and EPS correctly, and tell you exactly what to pay HMRC. Fixed fee per payslip.
Frequently asked questions
What is RTI in payroll?
Real Time Information means reporting pay and deductions to HMRC every time you pay staff, through submissions such as the Full Payment Submission, rather than once a year.
What is an FPS?
A Full Payment Submission reports each employee pay and deductions to HMRC. It must be sent on or before the day you pay staff.
What is an EPS?
An Employer Payment Summary reports adjustments such as statutory pay reclaimed, the Employment Allowance, or a month in which you paid no employees.
When do I submit RTI?
The FPS goes on or before every payday. An EPS is sent when you have adjustments to report or a nil month, usually by the 19th of the following month.
What happens if I file RTI late?
HMRC can charge penalties for late or missing FPS submissions, and repeated lateness increases them, so filing on or before payday each time matters.