RTI Reporting Requirements: Enhanced Compliance for 2025

Real Time Information (RTI) reporting continues to be a fundamental compliance requirement for UK employers in 2025, with HMRC maintaining strict enforcement of submission deadlines and accuracy requirements. Finance directors must ensure their payroll systems and processes support timely, accurate RTI submissions to avoid penalties and maintain compliance.

Submission Deadlines

RTI submissions must be made on or before each payday, requiring payroll systems to submit information to HMRC in real time. Finance directors must ensure their payroll processes are configured to submit RTI data automatically and that backup procedures are in place to handle system failures or connectivity issues.

Late submissions can result in penalties, making it essential for finance directors to monitor submission status and address any issues promptly. Automated submission systems with confirmation tracking provide the most reliable approach to meeting deadlines.

Data Accuracy Requirements

RTI submissions must be accurate and complete, including correct employee details, pay amounts, and tax calculations. Finance directors should establish validation processes to verify data accuracy before submission and implement controls to prevent errors.

Penalty Avoidance

HMRC can impose penalties for late or inaccurate RTI submissions, making compliance monitoring essential. Finance directors should establish processes to track submission status, identify issues early, and take corrective action promptly to avoid penalties.

Conclusion

RTI reporting compliance in 2025 requires robust systems, accurate processes, and effective monitoring. Finance directors who invest in reliable payroll systems and establish appropriate controls will maintain compliance while avoiding penalties and ensuring accurate tax reporting.