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HMRC internal manual

PAYE Manual

Background: real time information (RTI): submission filing methods

Employers or their agent are required to make a submission of all the data required by RTI each time they make a payment to or for the benefit of an employee.

An employer can file their RTI submission using either the Internet or the Electronic Data Interchange (EDI). From April 2014 there will be a paper channel for employers who are exempted by the PAYE regulations from the mandatory use of electronic communications.

Basic PAYE Tool (BPT)

Basic PAYE Tool is a free payroll software provided by HMRC for businesses with fewer than 10 employees

External guidance explaining who can use BPT and how to download the tool is available on GOV.UK.