All SME employers will be expected to commence RTI to submit payroll data from April 2013, unless they have agreed an alternative start date with HMRC. Otherwise, once you receive an ‘invitation’ to use RTI, you must join the system from the date directed. If you run a computerised payroll system, your payroll software should be updated to manage this change – but do check with your provider, just to be sure. If your software is not going to be upgraded, or you run a manual payroll, you can either use the free software provided by HMRC, or of course, we can process your payroll from just £25/month for up to 5 employees.
RTI submissions will require the collation of some data which is not currently required for PAYE – so you may want to consider gathering any missing records in advance to make sure you’re ready to go next Spring:
· Details of those earning less than the lower earnings limit (£107 per week);
· Details of those employees paid irregularly;
· Date of birth, gender, full name and address for each employee;
· Passport numbers for employees who do not have NI numbers.