RTI paper process submissions
The instructions on this page are only for you if HMRC have agreed you qualify to file on paper.
The RTI paper process involves completing a form each quarter for each employee that you have paid, giving the employee’s personal details and PAYE pay and deductions. This form is called RT2 – Full quarterly payment summary.
It contains sections like: Your employee’s personal details, Your employee’s starter information, Your employee’s payment details, Your employee’s pay and deductions and Your employee’s leaver information. You only need to answer the sections that are appropriate to your employee’s circumstances.
Please note that on the version of the form RT2 currently in circulation, there is a typo in question 19 – instead of saying ‘Is this employee claiming shared paternity pay’ it should read ‘Is this employee claiming shared parental pay’.
RT2 must reach HMRC by the 19th July (for the quarter 6 April to 5 July), 19th October (for the quarter 6 July to 5 October), 19th January (for the quarter 6 October to 5 January), and 19 April (for the quarter 6 January to 5 April) each year.
There may be another form to complete to accompany the RT2 (or, occasionally, to send instead of an RT2):
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(Note: there used to be a form RT3 and RT4 however these have been withdrawn.)
There is a guide to completing the RT2 and RT5 forms. The guide is called RT6.
There is also RT7 – Guidance for employers exempt from filing Real Time Information online: this help book 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.
Finally, there is 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 NICs 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 or guidance.