The way that you calculate PAYE, pay your employees and make payments to HMRC is NOT changing. The main difference will be how and when you report your payroll information to HMRC. Instead of sending your information to HMRC once a year (via a ‘P35’ and ‘P14s’) you are required to send RTI returns each time that you pay your employees, be that weekly, monthly or otherwise. Also, you will no longer be required to file starter or leaver forms (‘P45’ and ‘P46’) to HMRC as this information will be included as part of your regular RTI submission.
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