Reporting pay in real time, and payroll records
HMRC is told about pay every payday. Learn the reports, the forms for starters and leavers, and how long to keep records.
This path is practice in how the records and the sums work. It is not tax advice. Any rate or allowance in a question is an example for that question, so check GOV.UK for the current figures.
Task 1Reporting on or before payday3 questions
Employers report pay to HMRC every time they pay their staff. This is called Real Time Information.
- Full Payment Submission
- sent on or before each payday. It lists every employee's pay and deductions
- Employer Payment Summary
- sent when there is something else to tell HMRC, such as a tax month in which nobody was paid
Task 2Starters, leavers and the year end4 questions
Task 3Keeping payroll records2 questions