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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: enterprise tax management platform (ETMP): introduction

From 15 October 2012, the new accounting package for PAYE / NIC on ETMP goes live.

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

On 15 October, the PAYE / NIC accounting for those employers with an RTI joining date in 2012-13 for the tax year 2012-13 onwards will be 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.

All remaining employers bar a small number of exceptions will join 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 years pre RTI will remain on BROCS.