Rti

    Glossary

    RTI

    Real Time Information (RTI) is the UK system through which employers report payroll information to HMRC on or before each payday rather than once a year.

    RTI replaced the annual P35 / P14 system in 2013. The two main submissions are the Full Payment Submission (FPS) — sent on or before each pay date — and the Employer Payment Summary (EPS) — sent when claiming reductions like Employment Allowance or reporting nil payments. Most payroll software handles RTI automatically.

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