HMRC RTI: What UK Employers Need to Know

Real Time Information (RTI) is the system employers use to report pay and deduction data to HMRC on or before each payday. Before RTI was introduced in 2013, employers reported annually on a P35. Now, every time you pay an employee, you must send a Full Payment Submission (FPS) to HMRC — including the amounts paid, tax deducted, NI deducted, and year-to-date figures.

RTI submission is made via HMRC's Government Gateway using your employer PAYE reference. You need your Government Gateway credentials — the user ID and password registered to your employer account — to submit. This is not automated by HMRC on your behalf: you or your payroll software submits on your behalf, using your credentials.

Mellow's payroll engine generates the FPS for each pay run and submits it directly to HMRC using the Government Gateway credentials you store in your Mellow account. The submission confirmation and the HMRC acknowledgement are both logged in your payroll history. If there is an issue with a submission — a rejected FPS, a late penalty notice — it appears in your compliance dashboard for action.