Payroll Real Time Information

Payroll Real Time Information (often abbreviated as RTI) reporting with HM Revenue and Customs is compulsory if you are under the Pay As You Earn (PAYE) scheme.

Under the scheme, each time you make a salary payment you must report the income tax and national insurance contribution payable by your staff and your company before or on the day. You do this by submitting FPS form online.

If your company payroll is on monthly basis then you must submit FPS every month. However, if no salary was made in any months, you must submit the form called EPS stating zero payment was made.

Generally, your company is the employer thus has the responsibility to ensure correct income tax and national insurance contribution are deducted correctly from your staff. Subsequently, pay it over to HMRC.

One man company

PAYE payroll for a limited company, where the director is also the owner of the company. As long as your director intend to withdraw money from the company through salary and bonus payments, you must register for PAYE. Correspondingly, you must submit PAYE forms with HM Revenue and Customs. In this case, your director would be considered an employee of the company.

Payroll real time information software

There are many independent payroll software providers you may choose. Usually, purchase of the software comes with technical support. You may call them if you do not know how to use the software for Real time Information reporting.

Free payroll software

Furthermore, there are also free payroll software for small companies with no more than 10 staff. The Gov.UK website give a few recommendations.

HMRC telephone helpline

HMRC telephone helpline if you have any questions about your corporation tax, self assessment, VAT, PAYE and payroll compliance, tax credits and so on.

HMRC stands for HM Revenue and Customs. They are the official Tax Authority in the United Kingdom. HMRC provide dedicated telephone helpline for specific tax related subject matters to help businesses and companies to deal with their tax matters efficiently.

Ensure you dial the correct numbers to avoid being transferred from department to department to reach the right person to speak to.

For general help, you may tweet with @HMRCcustomers.

HMRC department contact details

HMRC DepartmentTel Helpline
Self Assessment general enquiriesTelephone:
0300 200 3310
Textphone:
0300 200 3319
Outside UK:
+44 161 931 9070

Postal:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
Tax credits general enquiriesTelephone:
0345 300 3900
Textphone:
0345 300 3909
Outside UK:
+44 02890 538 192

Postal:
Complaints or change of circumstances
Tax Credit Office
HM Revenue and Customs
BX9 1LR
United Kingdom

New tax credit claims
Tax Credit Claims
HM Revenue and Customs
BX9 1HE
Child benefit general enquiriesTelephone:
0300 200 3100
Textphone:
0300 200 3103
Outside UK:
+44 161 210 3086

Postal:
HM Revenue and Customs
Child Benefit Office
PO Box 1
Newcastle Upon Tyne
NE88 1AA
United Kingdom
Income tax general enquiries and Marriage AllowanceTelephone:
0300 200 3300
Textphone:
0300 200 3319
Outside UK:
+44 135 535 9022

Postal:
Pay As You Earn and Self Assessment
HM Revenue an Customs
BX9 1AS
United Kingdom
National Insurance general enquiriesTelephone:
0300 200 3500
Textphone:
0300 200 3519
Outside UK:
44 191 203 7010

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom
Employers general enquiriesTelephone:
0300 200 3200
Textphone:
0300 200 3212
Outside UK:
+44 151 268 0558
Fax:
03000 523 030

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
VAT general enquiriesTelephone:
0300 200 3700
Textphone:
0300 200 3719
Outside UK:
+44 2920 501 261

Postal:
HM Revenue and Customs
VAT Written Enquiries Team
Portcullis House
21 India Street
Glasgow
G2 4PZ
United Kingdom
Construction Industry Scheme general enquiriesTelephone:
0300 200 3210
Textphone:
0300 200 3219
Outside UK:
+44 161 930 8706

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom

Courier documents to HMRC

Lastly, if you are going to use a courier service to deliver your documents to HMRC with PO Box and BX postcodes.

Please use the address below instead:

HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

HMRC online service

Broadly, HMRC has dedicated technical support helpline to help with any filing problems you face.

If you have any technical issues please call 0300 200 3600. The number for textphone is 0300 200 3603. If you are calling from outside the United Kingdom call +44 161 930 8445.

National minimum wage

HM Revenue and Customs (HMRC) set the national minimum wage in the United Kingdom. Thus, UK businesses must pay the minimum wage to their staff as required by law.

Your staff could make complaints with HMRC against you if you are not paying the national minimum wage. You as an employer has the obligation to comply with the minimum wage requirement.

For this reason, every person working for your business is entitled to be paid the minimum wage rate per hour. Your staff must be at least the school leaving age to get paid that minimum wage rate.

Broadly, a person working for a business include:

  • Your employees.
  • agency staff.
  • piece workers.
  • employees with disabilities.
  • staff paid by commission.
  • Directors who are employed by your business to carry out their duties under contract of employment.

UK minimum wage rates

Generally, the minimum wage rates changes every April. HMRC will announce the new national wage rate and update this information on the GOV.UK website. You as the employer is responsible to get the updated national minimum wage rates from HMRC. Subsequently, update your payroll system accordingly.

On one hand, your staff minimum wage rate per hour is calculated depending on your age.

  • Aged 25 and above.
  • Aged 21-24.
  • 18-20 of age.
  • Under 18.
  • Apprentice aged 19 and above.

You may get the national minimum wage rates from gov.uk webiste.

Lastly, you must give a payslip to your staff each time you pay them.