HMRC RTI Deadlines and Reporting Guide
A guide explaining HM Revenue and Customs (HMRC) Real Time Information (RTI) reporting deadlines, including FPS and EPS rules, payment dates, and the upcoming 2026 changes.
Key Takeaways: RTI Deadlines & Reporting Rules
- On or before payday: Submit your Full Payment Submission (FPS) every time you pay an employee.
- 19th of the month: Submit your Employer Payment Summary (EPS) by this date to claim reductions or report nil payments.
- 19th or 22nd payment deadlines: Pay your PAYE tax and National Insurance by the 19th if sending by post, or by the 22nd if paying electronically.
- 31 May: Provide your active employees with their annual P60 forms following the tax year end.
- 6 July: Submit P11D expense and benefit returns and pay Class 1A National Insurance contributions.
What is Real Time Information and when do I report payroll?
You must report your payroll details to HMRC via a Full Payment Submission (FPS) on or before each employee payday. This real-time reporting schedule follows your direct payment frequency, meaning weekly payrolls require weekly submissions and monthly payrolls require monthly submissions.
Submitting these files on time ensures that HMRC holds accurate income data for your workforce. In addition to the primary payee reports, you may need to file supplementary reports by the 19th of the following tax month to correct or adjust your liability.
What is HMRC's Real Time Information (RTI) framework?
The Real Time Information framework is HMRC's official digital reporting system for pay-as-you-earn (PAYE) income tax, employee deductions, and National Insurance contributions. Launched in April 13, this mechanism replaced annual reporting with a continuous transactional filing model.
The legal foundation for this system is set out under Regulation 67B of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682). This legislation mandates that all designated RTI employers must submit returns containing specific payroll details to the exchequer on or before making payments to their staff.
What is the differences between FPS and EPS submissions?
The FPS reports pay and tax deductions for individual employees on payday, while the EPS adjusts your overall monthly liability or reports statutory recovery values. Employers use these two submission types in tandem during the tax month.
| Submission Type | Filing Deadline | Primary Purpose |
|---|---|---|
| Full Payment Submission (FPS) | On or before each employee payday | Reports gross pay, tax, National Insurance, student loans, and year-to-date figures per employee. |
| Employer Payment Summary (EPS) | By the 19th of the following tax month | Reclaims statutory pay, claims Employment Allowance, or reports a nil return for a month. |
When do you pay HMRC tax and National Insurance each month?
You must pay HMRC by the 19th of the next tax month if paying by post, or by the 22nd if paying electronically. These deadlines correspond directly to the standard HMRC tax month, which runs from the 6th of one calendar month to the 5th of the next.
| Payment Method | Monthly Deadline | Tax Month Cycle |
|---|---|---|
| Postal Cheque | 19th of the following month | Covers liabilities from the 6th to the 5th |
| Electronic Payment (BACS, Online) | 22nd of the following month | Covers liabilities from the 6th to the 5th |
What are the new rules for reporting employee hours from April 2026?
Beginning 6 April 2026, UK employers are legally required to record and submit the exact number of hours worked by each employee on the corresponding Full Payment Submission. This new statutory requirement removes the need for broad, banded time categories.
- Review existing employee time-tracking and timesheet software systems to ensure they record precise decimal hours.
- Coordinate with software providers to make sure your payroll platform supports the updated FPS field format prior to 6 April 2026.
- Update internal database records to guarantee that salaried staff have defined contracted hours stored accurately for automated uploads.
What are the key annual payroll and RTI reporting deadlines?
Employers must observe several critical annual deadlines to maintain full compliance with HMRC throughout the financial year. Missing these milestones can result in automatic penalties or compliance reviews.
- Final FPS/EPS of the tax year: Submit on or before 5 April to accurately close off the annual payroll accounts.
- P60 Distribution: Pass this annual summary of earnings and tax paid to all active staff members by 31 May.
- P11D Filing: Submit details of taxable expenses and benefits provided to employees during the previous year by 6 July.
- Class 1A National Insurance: Pay the employer tax on benefits in kind by 19 July (by post) or 22 July (electronically).
What happens if I submit an RTI report late?
HMRC may issue automatic legal penalties if you miss the deadline for filing your Full Payment Submission (FPS) without a valid excuse. The penalty fee depends on the size of your organisation, which is determined by the total number of employees on your payroll.
Do I need to submit an EPS if I didn't pay any employees this month?
Yes. If you run an active PAYE scheme but do not pay any employees during a specific tax month, you must submit an Employer Payment Summary (EPS) by the 19th of the following tax month. This notifies HMRC that no payment is due and prevents estimated assessments.
When is the absolute latest I can send a Full Payment Submission (FPS)?
You must send your FPS to HMRC on or before the day you pay your employees. Filing after the actual calendar date that the money is received by the employee constitutes a late submission under statutory rules, unless a specific, recognised HMRC exception applies.