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HMRC internal manual

Labour Provider Guidance

systems and processes: HMRC information systems: direct tax: Enterprise Tax Management Platform (ETMP)

From 15 October 2012, the new accounting package for PAYE / NIC on Enterprise Tax Management Platform (ETMP) went live.

ETMP along with the Strategic Accounting Framework Environment (SAFE) form part of the IT product (SAP).

From this date the PAYE / NIC accounting for those employers with a Real Time Information (RTI) joining date in 2012-13 for the tax year 2012-13 onwards were transferred from the Business Review of the Collection Service (BROCS) to ETMP.

From 5 November 2012, all customers registering to be new employers will join RTI and have their PAYE / NIC accounting dealt with through ETMP.

What is RTI?

Under RTI, employers and pension providers report their payroll information to HMRC every time they pay their employees or pensioners, replacing the requirement to complete an annual return of PAYE tax and National Insurance contributions (NIC).

As part of their payroll process, employers and pension providers will send to HMRC information about any payments and deductions they make to employees or pension recipients, each time they are made. Payroll software will collect the information and send it to HMRC electronically.

Information is available on Real Time Information Programmes

RTI went live on 6 April 2013 - all employers bar a small number of exceptions will have joined RTI in April 2013 and have their PAYE / NIC accounting for 2013-14 transferred from BROCS to ETMP.

All the historical payment information for the year’s pre RTI will remain on BROCS.

This information is necessary when looking at the PAYE/CIS compliance of any business that is subject to an intervention

Access

ETMP can be accessed, view only, via Global Services in My Services, SAP Services, Workplace, Payments and Collection, Customer Account and then enter PAYE ref.

RTI information on known individuals is available through My Services, Corporate Services, and Individual under their Ni. No.

RTI information re full weekly/monthly submissions will be available, instructions for access to follow.