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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: PAYE RTI: submissions and charges: paper filers

Employers exempt from RTI filing online

Some employers are exempt from online filing; these are:

  • certain carer and support schemes
  • employers who object on religious grounds
  • employers who have applied for digital exclusion (those who have a disability, lack of internet access, elderly employers unable to access an online channel because of their age, and embassy employees that qualify under certain circumstances)
  • up to 5 April 2017, employees who are obliged to report their own PAYE to HMRC on behalf of their employers but are having difficulty filing online; for example, employees paid from abroad.

Refer to Find out which employers are exempt from online payroll reporting (GOV.UK) for more information on online filing exemption.


There is no change to the rules for 2013-14 and employers should submit the relevant P14s and P35s (P12 & P37 forms for domestics schemes) as in previous years.

2014-15 and following years

Employers, with whom HMRC have agreed, are exempt from filing online RTI submissions will have to:

  • complete an RT11 deduction working sheet for each employee
  • submit a Full Quarterly Payment Summary RT2 (if necessary, a RT3 for complex circumstances) by the 19 July, 19 October, 19 January and 19 April deadlines each year
  • if applicable, submit an Employer Payment Summary (RT5) to report that no employees paid or to recover statutory payments in the quarter
  • submit an RT4 – End of Year Summary by 19 April following the end of the tax year.

The RT6 is a guide helping employers complete the above forms.

The RT7 is a guide for employers exempt from filing real-time information online.

Employers should tell their employees that they are paper filers, so if the employee claims Universal Credit, they need to report their earnings to the Department for Work & Pensions (DWP) themselves.

PT Operations will then input this information onto ETMP.