PAYE and RTI Administration

PAYE and RTI administration

UK employers generally report payroll information to HM Revenue and Customs through Real Time Information. Our service supports the calculation, preparation and authorised submission of payroll information using the client's PAYE scheme and approved payroll records.

A tax statement and payroll forms on a desk

HMRC reporting support

Preparation and submission support for Full Payment Submissions and Employer Payment Summaries, using client-approved payroll data and HMRC scheme information.

What we can process

What we can process

  • PAYE income tax calculations;
  • employee and employer National Insurance contributions;
  • tax code and HMRC notice updates received through the agreed channel;
  • student and postgraduate loan deductions;
  • Full Payment Submissions for processed payrolls;
  • Employer Payment Summaries where required and within scope;
  • payroll liability reports; and
  • corrections using information approved by the client.

Submission authority

We make submissions only where the client has given the necessary authority and provided valid scheme information. The client must keep its HMRC account, PAYE registration and authorisations current.

Submission acceptance confirms receipt by HMRC. It does not confirm that HMRC agrees with every item reported or that the underlying employment and tax treatment is correct.

Client responsibilities

The client remains responsible for:

  • registering and maintaining its PAYE scheme;
  • deciding who must be included in payroll;
  • confirming employment status and taxable treatment;
  • supplying accurate and timely pay information;
  • reviewing and approving payroll and submissions;
  • paying HMRC in full and on time; and
  • obtaining tax advice where a matter requires interpretation or judgement.

Deadlines and late information

Payroll inputs and approval must be supplied by the agreed cut-off. Information received after that point may require an additional or corrected payroll process and could result in a late submission. We will explain the available administrative options, but the client remains responsible for decisions and any statutory consequences arising from late or inaccurate source information.

HMRC enquiries

We can provide copies of payroll reports and submission records held within our service. We do not represent the client in a tax dispute or provide tax advice unless that work is expressly included and carried out by a suitably qualified adviser.

Next step

Discuss PAYE and RTI support

Tell us about your PAYE scheme, payroll frequency and reporting needs and we will confirm what can be included in a written scope.

Discuss PAYE and RTI support
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End-to-end administration

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End-to-end payroll administration for agreed pay cycles. This can include input validation, gross-to-net calculations, payroll reports, payslips, approved submissions and year-end processing.

View Managed Payroll