RTI paper process submissions

The instructions on this page are only for you if HMRC have agreed you qualify to file on paper.

Paper filing means that you send the information about your employee and the payments you make to them to HMRC on paper. The process described here, explaining the submissions that you need to make, applies under the RTI paper process from 6 April 2014.

You should note that there may be penalties if you do not file your RTI paper process forms on time or complete them accurately.

What are the RTI paper process forms?
Do I still have to give my employee a P60?
What about benefits and expenses?
E
nd of year summary

What are the RTI paper process forms?

The RTI paper process involves completing a form each quarter for each employee that you have paid, giving all the employee’s personal details and PAYE pay and deductions. This form is called RT2 - Full quarterly payment summary. RT2 must reach HMRC by the 19th of July, October, January and April each year.

There may be some other forms to complete to accompany the RT2 (or, occasionally, to send instead of an RT2):

RT3: Full payment summary supplement: if you need to report more complex circumstances for an employee, such as if they became a Director or started receiving an occupational pension.

RT5: Employer payment summary: to tell HMRC that you have not paid anyone in a particular quarter (here you would send an RT5 instead of an RT2) or need to claim the Employment Allowance or recover a statutory payment, like Statutory Maternity Pay for example (for these things you would send an RT5 as well as an RT2).

(Note: there used to be some end of year questions to complete and include with the final quarterly submission for the tax year – on form RT4. However in an announcement published in December 2014, HMRC stated that it will no longer be compulsory to answer any specific year end questions under the RTI process. We understand from HMRC that this applies to paper filers as well as online filers. You must however, submit your RT2 (and RT3/RT5 as appropriate) for the last quarter as normal.)

There is a guide to completing all the different quarterly RT forms. The guide is called RT6.  

RT7 – Guidance for Employers exempt from filing Real Time Information online: this helpbook contains step-by-step guidance which has been specifically produced to help you understand:

  • your responsibilities and obligations as an employer
  • how to send your payroll information to HMRC
  • what forms to fill in and when
  • how and when to pay HMRC
  • where you can get more help and support. 

RT11 – Deductions working sheet: you complete the relevant quarterly forms using information that you have recorded on this form (you prepare and maintain one of these for each employee and use it to keep a record of all the payments you make and calculate the tax and National Insurance contributions (NIC) to deduct from these payments).

HMRC should send you the forms and guides you require. Should you not receive them call the Employer Orderline. You should note that the forms and guides are not available from HMRC's website. They are only available to those employers who HMRC have agreed can use paper forms from HMRC directly. Phone the dedicated Employer helpline (0300 200 3205) if you need help with any of the forms.

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Do I still have to give my employee a form P60?

Yes – this requirement has not changed following the introduction of RTI.

If you are an employer, you must provide a form P60 End of Year Certificate, to each employee who was working for you at the end of the tax year and for whom you have completed RT11. The P60 confirms an employee's final tax code and shows their total pension and/or earnings for the year, as well as the year's total tax deductions and National Insurance contributions.

You must give your employee their P60 by 31 May following the tax year in question so 31st May 2016 for the 2015/16 tax year, 31st May 2017 for the 2016/17 tax year and so on.

You should note that blank P60s are not available from HMRC's website. They are only available from the Employer Orderline or from HMRC’s online order page (choose the 'manual completion' option under 'Finishing the tax year''.

More detailed information about form P60 is provided by HMRC in guide RT7 – Guidance for employers exempt from filing Real Time Information online. 

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What about benefits and expenses?

The benefits and expense procedure is unchanged under RTI. 

If you provided your employees with expenses or benefits during the tax year, you need to report these to HMRC by 6 July after the tax year in question – so 6 July 2016 for the 2015/16 tax year, 6 July 2017 for the 2016/17 tax year and so on. 

To do this, use the following forms:

  • P11D – for recording the expenses and benefits you provided to most company directors and to employees earning at a rate of £8,500 or more per year (the £8,500 rate is not relevant for tax years 2016/17 onwards)
  • P9D – for employees earning less than the £8,500 rate (this form is discontinued for tax years 2016/17 onwards)
  • P11D(b) – for reporting the total amount of Class 1A NICs due. You add this up from all the forms P11D you have completed. (There are no Class 1A NICs to pay for expenses and benefits reported on form P9D.)

In July (on the 19th or 22nd – depending on your usual payment method) you also need to pay any Class 1A National Insurance contributions (NICs) that are due on the expenses or benefits.

Submitting benefits and expenses forms is not optional – if you have provided an employee with expenses or benefits that need to be reported, then you must send HMRC the appropriate form.

You can download paper copies of the forms from here. 2016/17 forms may only be available after the end of the tax year.

If you are unable to download forms, you should contact HMRC and ask them how you can obtain the forms you need.

More detailed information about reporting benefits and expenses is provided by HMRC in guide RT7 – Guidance for employers exempt from filing Real Time Information online. 

End of year summary

Once you have paid your final wages or salary to your employee in the tax year, and sent in the appropriate RTI paper process forms (RT2 etc.) there are a number of other key tasks to complete. Here is a summary of them:

19 April

If a monthly payer, outstanding PAYE tax and Class 1 NICs for period to previous 5 April – postal payments must reach your HMRC Accounts Office

22 April

If a monthly payer, outstanding PAYE tax and Class 1 NICs for period to previou 5 April – cleared electronic payments reach HMRC's bank account

31 May

Give each relevant employee a form P60

6 July

File benefits and expenses forms with HMRC and give a copy to your employees 

19 July

Class 1A NICs – postal payments must reach your HMRC Accounts Office and if a quarterly payer, outstanding PAYE tax and Class 1 NICs for period to previous 5 April – cleared electronic payments reach HMRC’s bank account

22 July

Class 1A NICs – cleared electronic payments must reach HMRC's bank account and if a quarterly payer, outstanding PAYE tax and Class 1 NICs for period to previous 5 April – cleared electronic payments reach HMRC’s bank account

 

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