What is RTI (Real-Time Information)?

By PaySlipCheck Editorial · Reviewed by PaySlipCheck Editorial Standards Team · 14 June 2026 · 5 min read

RTI (Real-Time Information) is HMRC's system requiring UK employers to submit payroll data to HMRC on or before each pay date. It was introduced in 2013 to replace the annual P35 end-of-year filing regime and modernise how HMRC receives payroll information. Under RTI, employers submit two main returns: the Full Payment Submission (FPS) each pay date and the Employer Payment Summary (EPS) monthly when adjustments are needed. This guide explains exactly what employers must submit, the strict deadlines that apply + the penalties HMRC imposes for missing them.

Verified against 1 official sources · Last reviewed 14 June 2026
On this page
  1. FPS (Full Payment Submission)
  2. EPS (Employer Payment Summary)
  3. RTI deadlines
  4. Penalties
  5. In short

FPS (Full Payment Submission)

Submitted on or before each pay date. Contains: - Employee details (NI number, name, address) - Pay period + gross pay - Income Tax deducted - NI deducted (both employee + employer) - Pension contributions - Student loan deductions - Statutory pay (SSP, SMP, SPP, ShPP) - Payments made after leaving

EPS (Employer Payment Summary)

Submitted monthly by 19th, only when: - No employees paid this month - Recovering statutory payments (SMP, SPP, ShPP, SSP) - Claiming Employment Allowance - Claiming CIS deductions suffered

RTI deadlines

  • FPS: on or before pay date (rare late-filing exceptions apply)
  • EPS: by 19th of the following tax month
  • Payment of PAYE + NI to HMRC: 22nd (electronic) or 19th (cheque)

Penalties

  • Missed FPS: £100 for employers with 1-9 employees, up to £400 for 250+
  • Repeated failures: percentage of tax due
  • 3+ months late: additional 5% penalty
  • Corrections via later FPS or Earlier Year Update (EYU) for closed tax years

In short

RTI = HMRC's real-time reporting. FPS every payday, EPS when adjustments needed. Missing deadlines = penalties.

Frequently asked questions

What if I miss the FPS deadline?

£100+ penalty per month per employer size band. First late FPS in a tax year typically doesn't incur penalty. Repeated failures escalate quickly.

Can I amend an FPS after submitting?

Yes — submit a corrected FPS or use the next FPS to include adjustments. Serious errors may require an Earlier Year Update (EYU).

Do I need to submit RTI for a director-only company?

Yes — even for a single director on £0 salary you need to file annual EPS. Nil-payment months require EPS submission.

What's the difference between FPS + EPS?

FPS reports pay + deductions per employee. EPS reports employer-level adjustments (statutory pay recovery, Employment Allowance, nil-payment months).

How do I submit RTI?

Via HMRC-recognised payroll software. HMRC's Basic PAYE Tools is free for <10 employees; commercial options include Xero, BrightPay, QuickBooks, Sage.

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More on related topics

  • Attachment of earnings — AEO = court order requiring employer to deduct debt from wages. Protected earnings threshold applies.
  • Auto-enrolment duties — Auto-enrolment = employer duty since 2012. 8% total minimum. Re-enrolment every 3 years.
  • Bank holidays — No statutory right to bank holiday off. Contract decides. 2026 UK has 8 bank holidays.

Related salary breakdowns

Glossary terms used on this page

Quick definitions for the key terms above.

  • PAYE — The UK system through which employers deduct Income Tax and National Insurance from employees' pay before paying it to them.

Sources

All figures on this page are sourced from official UK government publications. We don't cite secondary commentary or other calculator sites.

  1. GOV.UK - PAYE: guidance for employers

All tax figures on this page use the same configuration that powers our calculators — see our editorial standards for the review process.

Last reviewed: 14 June 2026. Next review due 14 December 2026.

Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.