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What follows is some of the guidance received from HMRC

From 6 April 2013, all employers (except where HMRC has specified a later date) will have to start reporting PAYE information in real time. You will have seen this referred to as Real Time Information or RTI. With only four months to go, we want to make sure that you are ready for the switch to real time information (RTI).

HMRC will write to all employers again in February with a final reminder of the steps they need to take to ensure they are ready on 6 April 2013.

RTI at a glance - see a downloadable a guide to RTI here

Other help and guidance


An HMRC video to help introduce employers to PAYE in real time is available on YouTube here