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Real time information (RTI) is the method by which employers communicate employees’ earnings and PAYE deductions to HMRC, unless an exemption from electronic filing can be claimed. See HMRC’s ‘Find out which employers are exempt from online payroll reporting’ and ‘PAYE21095 Employer Segmentation’ guidance which confirms that the exemption applies to:

1. •

   care and support employers (where care is provided at or from the employer’s home)

2. •

   employers that are ‘digitally excluded’, for example broadband coverage is poor or the employer is unable to file online because of their age (60+), or

3. •

   the employer has a religious exemption from online filing because their beliefs are incompatible with the use of electronic communications

HMRC will also consider some employers who have ‘exceptional circumstances’, for example a disability. However, in all instances where an employer wants to claim an exemption from online filing, this has to be approved by HMRC as it is not given automatically. Employers need to ring the New Employer Helpline (0300 200 3211) in order to obtain the paper forms necessary