For UK employers, Real Time Information (RTI) reporting is a fundamental part of payroll compliance. As we approach the final RTI submission deadline of 19 April 2026 for the 2025–26 tax year, it is critical for businesses to ensure all payroll data has been submitted accurately and on time.

HMRC continues to strengthen enforcement and digital reporting requirements, making RTI compliance more important than ever. In this guide, we explain:

• What RTI submissions are
• Why they matter
• Key deadlines and penalties
• How to manage special payroll scenarios
• How payroll experts like PayCheck can support your compliance

RTI Compliance – Key UK Payroll Insights

To understand the importance of RTI submissions, consider these trends:

• HMRC processes millions of RTI submissions each month, covering nearly all UK employers
• Late or incorrect RTI filings remain one of the most common payroll compliance issues
• Penalty notices can range from £100 to £400+ per month depending on workforce size

RTI is now a core part of HMRC’s real-time monitoring system, meaning errors are detected much faster than in the past.

What Is RTI Submission?

Real Time Information (RTI) is HMRC’s digital reporting system requiring employers to submit payroll details every time employees are paid.

There are two key submission types:

1. Full Payment Submission (FPS)

• Submitted on or before payday
• Includes employee pay, tax, NICs, and deductions

2. Employer Payment Summary (EPS)

• Submitted if adjustments are needed
• Used to report reductions (e.g., Employment Allowance, statutory payments)

Deadline: 19 April 2026 (Final Submission for 2025–26)

The final RTI deadline for the 2025–26 tax year is 19 April 2026.

By this date, employers must:

• Submit final FPS or EPS
• Confirm payroll is complete for the tax year
• Ensure all pay, tax, and NIC data is accurate

Missing this deadline can trigger penalties and cause issues with employee records and HMRC reporting.

Why RTI Submission Is Important

RTI is not just a compliance requirement, it underpins multiple government systems.

Key reasons RTI matters:

✔ Ensures employees are taxed correctly
✔ Supports Universal Credit and benefits calculations
✔ Keeps HMRC records up to date
✔ Prevents payroll discrepancies
✔ Reduces audit and compliance risk

Errors in RTI submissions can affect employee tax codes, benefits, and pension calculations.

Legal Responsibilities for Employers

Under UK law, employers must:

• Submit RTI reports on or before payday
• Provide accurate employee pay and tax data
• Correct any errors promptly
• Keep payroll records for at least 3 years

Failure to comply can lead to financial penalties and HMRC investigations.

Fines and Penalties for Late RTI Submission

HMRC imposes penalties based on business size:

Number of Employees	Monthly Penalty
1–9 employees	£100
10–49 employees	£200
50–249 employees	£300
250+ employees	£400

Additional penalties may apply for:

• Late year‑end submissions
• Incorrect reporting
• Persistent non‑compliance

Interest may also be charged on unpaid liabilities.

What Is an Employer Payment Summary (EPS)?

An EPS submission is used when adjustments are needed, including:

• Claiming Employment Allowance
• Reporting statutory payments (e.g., SMP, SSP)
• Correcting NIC liabilities
• Reporting periods with no payments to employees

EPS ensures employers do not overpay HMRC, making it a critical but often overlooked submission.

How to View RTI Submissions in Your HMRC Account

To check your RTI submissions:

1. Log into your HMRC Business Tax Account
2. Navigate to PAYE > Payroll submissions
3. Review FPS and EPS history
4. Check liabilities and payments

Regular monitoring helps prevent errors and ensures records are accurate.

Handling RTI in Special Payroll Situations

1. New Employees

• Include in FPS from their first pay date
• Provide correct starter information (P45 or starter checklist)

2. Leavers

• Report leaving date on final FPS
• Ensure final payments are included correctly

3. Death of an Employee or Pension Recipient

In sensitive cases:

• Submit final pay through FPS
• Do not deduct PAYE on payments after date of death
• Report payments according to HMRC bereavement rules

This area is highly regulated and errors can impact estates and dependants.

4. Periods with No Payroll Activity

If employees are not paid:

• Submit an EPS to inform HMRC
• Prevent unnecessary penalties for missing submissions

5. Payroll Corrections

If errors occur:

• Submit corrected FPS as soon as possible
• Use EPS for adjustments if needed

Prompt action reduces compliance risk.

Why Payroll Accuracy Is Critical for RTI

RTI works in real-time  meaning:

• Small payroll errors can escalate quickly
• HMRC systems detect inconsistencies automatically
• Incorrect submissions can impact multiple reporting areas

This is why RTI compliance is directly linked to payroll accuracy.

How PayCheck Helps Businesses Stay RTI Compliant

At PayCheck, we ensure RTI submissions are:

✅ Submitted accurately and on time
✅ Fully aligned with HMRC requirements
✅ Updated for legislative changes
✅ Checked for payroll accuracy

With 30+ years of payroll expertise, we help businesses:

• Avoid penalties
• Reduce compliance risk
• Save time on payroll admin
• Maintain accurate employee records

Key Takeaways for Employers

• The final RTI submission deadline is 19 April 2026
• Late or incorrect submissions can lead to penalties and compliance issues
• EPS submissions are essential for adjustments
• Payroll accuracy is critical for RTI compliance
• Professional payroll support can significantly reduce risk