From 6 April, 2013, all employers must report PAYE information in real time (unless HMRC have already agreed a different date with them). You may see this referred to as Real Time Information or RTI.

This means that from 6 April, 2013, all employers and pension providers (or their accountant, book keeper or payroll bureau) will have to:

• send details to HMRC every time they pay an employee, at the time they pay them;
• use payroll software to send the details electronically as part of their routine payroll process .

Real Time Information starts in April - you need to act now to be ready. Use HMRC's checklist to help you prepare your business for RTI. 

Visit: www.hmrc.gov.uk/payerti/forms-updates/employer-email.htm.