1. Real Time Information. Are You Ready? Carol Flockhart Business Support Partner. Neil Cameron Payroll Manager.

2. Welcome Running order:  Presentation – 30 mins  Q&As – 15 mins RTI Webinar 2

3. How to ask a question RTI Webinar 3

4. About the presenters RTI Webinar 4 Carol Flockhart Business Support Partner. Neil Cameron Payroll Manager.

5. Overview RTI Webinar 5 Why system brought in? When is it happening? What happens just now? How will all work going forward? How you can plan for RTI

6. Introduction  PAYE largely unchanged since 1944  Changes to process and reporting  RTI – provision of information electronically to HMRC each time an employee is paid RTI Webinar 6

7. Poll How do you currently process your payroll? RTI Webinar 7

8. Why is RTI being brought in?  Accurate and up to date information to HMRC on employees  Improve UK tax system and welfare systems  Make the PAYE process simpler RTI Webinar 8

9. Why is RTI being brought in? RTI Webinar 9 RTI Information Universal Credit (DWP System)

10. Timetable RTI Webinar 10 March 2013 April 2012 300 Employers 250,000 Employers

11. Current process RTI Webinar 11 Payroll is calculated and processed Employees are paid Monthly/ quarterly payment sent to HMRC By 19 May Employer Annual Return form is issued to HMRC By 31 May form P60 is provided to each employee

12. How will RTI work?  Net payment to employee as normal  At same time RTI data issued to HMRC  Employer submit RTI to HMRC on payment frequency RTI Webinar 12

13. Difference in old and new payroll processes  Full Payment Submission (FPS) to HMRC on/ before each pay date  FPS includes starter info, eliminate the current in-year P45/ P46 filing requirements  Leaver information included in the FPS submission  Will also remove the current in-year filing requirement for P45 forms  Leavers will still receive their hard copy P45 form as present  Employer Annual Return forms for current tax year – final submission to HMRC  P11d process will remain the same  Final FPS will include current P35 checklist and P11d statement  Employees continue to receive P60 forms RTI Webinar 13

14. Submission channels RTI Webinar 14

15. Data capture RTI Webinar 15 Full nameDate of birth National Insurance Number Gender Address Indication of contractual hours Ensure employee data is correct and complete MM M M Mandatory M

16. Data cleansing RTI Webinar 16 Over 3,000 returns with the number AB123456 National Insurance Number At least 2,000 with made up names Name 40 people are apparently over 200 years old Date of Birth 80% of data quality errors are caused by 3 data items NI Number, Name, and DOB

17. Poll Has your business begun to data capture and data cleanse? RTI Webinar 17

18. Process change RTI Webinar 18 Review Employee data Your recruitment and payroll processes Check Details for your current employees Correct Any gaps and inaccuracies Capture Correct information as soon as an employee joins Make use Help available from software provider, agent or HMRC

19. Action plan RTI Webinar 19 Update or acquire software, or use a payroll provider Ensure employee data is complete and correct Change your procedures and inform your staff Register for PAYE Online Align HMRC’s data with yours

20. Questions? RTI Webinar 20

21. RTI Webinar 21 Updates on the C+T website www.chiene.co.uk Carol Flockhart Business Support Partner carol.flockhart@chiene.co.uk. Neil Cameron Payroll Manager neil.cameron@chiene.co.uk. Tel: 0131 558 5800