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Real Time Information for PAYE

23rd April 2013

On 6 April employers across the UK started reporting their PAYE information to HMRC in real time. HMRC issued clarification on submitting P45 and P46 forms following a number of queries from employers mandated to operate PAYE in real time on or before 6 April. It has also updated its guidance on the PAYE starter process.

PAYE returns are electronically required each time a payment is made, as part of routine payroll processes. Employers operating their own payroll will need to consider and take the appropriate action to update their payroll software, obtain new software or, where an agent or payroll bureaux is used, discuss the changes with their provider.

For those who still need to take action:
Go to which is designed to help firms choose the best payroll option.
Update employee records so that they are ready to start reporting in real time. also offers a range of support and guidance including web pages, YouTube videos and live Q&A webinars.

Please email queries or requests for additional information to