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HMRC internal manual

Debt Management and Banking Manual

DMBM519025 - Debt and return pursuit: PAYE RTI: RTI overview and legislation: RTI joining dates by scheme type

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Employer scheme typePAYE manual guidanceJoined RTIComments/exceptions
Ìý¶Ù°ä±·±õPAYE200902014-15Can elect to submit quarterly paper returns
Ìý¶Ù±Ê³Ò·¡±·PAYE200952014-15Can elect to submit quarterly paper returns
Ìý¶Ù±Ê±·±õPAYE201002014-15Can elect to submit quarterly paper returns
Ìý¶Ù°¿²Ñ·¡PAYE730012013-14 (after being converted to P schemes except Segmentation Band 5s. These continued to complete forms P12 and P37 on paper).Remaining DOME Schemes changed to Type P in 2014-15. Care and support employers operating DOME schemes, who elected not to file online, were converted to P schemes and commenced filing quarterly paper RTI submissions in 2014-15.
Ìý·¡³¢·¡°ä°ÕPAYE201052014-15Ìý
ÌýEPAPAYE201102013-14Ìý
ÌýEXAMPAYE201152014-15Ìý
ÌýNIPAYE201202013-14Ìý
ÌýNORPROPAYE20125Will remain outside RTIÌý
ÌýOCPNPAYE201302012-13 & 2013-14A limited number of pilotÌý schemes joined RTI in 2012-13
ÌýPPAYE201352012-13 & 2013-14A limited number of pilotÌý schemes joined RTI in 2012-13
ÌýPSCPAYE201402012-13 & 2013-14A limited number of pilotÌý schemes joined RTI in 2012-13
ÌýPSSPAYE201452013-14Ìý
ÌýSICKPAYE20150Scheme type obsolete from 6 April 2013Ìý
ÌýTASPAYE20155Will remain outside RTIÌý
ÌýTRONCPAYE201602013-14Ìý
ÌýXPPAYE20165Will remain outside RTIÌý

All new schemes (with the exception of NORPRO, TAS & XP) will join RTI when the scheme is created on EBS.