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HMRC internal manual

PAYE Manual

Background: real time information (RTI): employer migration to RTI

RTI was first introduced in April 2012. For a period of 12 months HMRC piloted the RTI service with volunteer software developers and employers. A team was set up to support employers who were part of the pilot between April and November 2012.

More employers joined RTI between November 2012 and March 2013. By the end of March 2013 more than 250,000 employers were using the RTI service.

Following on from the pilot, all employers started reporting their PAYE information in real time from April 2013, unless HMRC gave them a specified later date.

All employers have been routinely filing in real time since October 2013.

There were a number of non-standard PAYE scheme that started sending their PAYE information in real time in April 2014.