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Setup Guide

How to set up PAYE RTI in Margin — submit FPS to HMRC

10 minutes · PAYE · RTI · Full Payment Submission

Real Time Information (RTI) requires every UK employer to submit a Full Payment Submission (FPS) to HMRC on or before each payday. Margin sends this automatically when you run payroll — this guide walks you through the one-time setup.

What is PAYE RTI?

RTI (Real Time Information) is HMRC's payroll reporting system. Since 2013, all UK employers must report pay and deductions to HMRC on or before the day employees are paid — not annually. This report is called a Full Payment Submission (FPS).

Margin's payroll module generates and submits FPS reports directly to HMRC each time you run payroll, so you never need to log in to a separate payroll system.

Do you need RTI?

You need to register for PAYE and submit RTI returns if you have employees (including yourself as a paid director) who earn above the Lower Earnings Limit (£6,396 per year / £533 per month in 2025/26).

Sole traders and landlords with no staff

If you are self-employed with no employees and no PAYE salary, you do not need RTI. Your income tax is reported through Self Assessment (MTD ITSA). The RTI settings in Margin are only relevant if you employ staff.

What you'll need

ReferenceFormatWhere to find it
Employer PAYE Reference123/AB12345HMRC employer registration letter
Accounts Office Reference123PA12345678HMRC employer registration letter
Government Gateway User ID12-digit numberGG registration email
Government Gateway Password—Set when you registered

Finding your PAYE references

Employer PAYE Reference

Your Employer PAYE Reference was sent by HMRC when you registered as an employer. It is in the format:

Employer PAYE Reference
123/AB12345
Three digits, a forward slash, then up to 10 alphanumeric characters.

You can also find it in your HMRC online PAYE account at gov.uk/log-in-register-hmrc-online-services, or on your employees' P60s and payslips.

Accounts Office Reference

Your Accounts Office Reference (AOR) is used when paying HMRC what you owe in PAYE and National Insurance. It's on the same registration letter as your PAYE reference:

Accounts Office Reference
123PA12345678
13 characters — three digits, two letters PA, then eight digits.

Step-by-step: setting up RTI in Margin

  1. 1
    Register as an employer with HMRC (if not already)
    Go to gov.uk/register-employer and complete the online registration. HMRC posts your Employer PAYE Reference and Accounts Office Reference within 5 working days. You can also call the Employer Helpline on 0300 200 3200.
  2. 2
    Enrol for PAYE Online
    Log into Government Gateway at gov.uk/log-in-register-hmrc-online-services and enrol for PAYE for Employers. This activates RTI submission access on your account. You'll need your Employer PAYE Reference to complete enrolment.
  3. 3
    Open RTI settings in Margin
    In Margin, go to Settings → Integrations → RTI — PAYE. You'll see fields for your PAYE references and Government Gateway credentials.
  4. 4
    Enter your references and credentials
    Fill in:
    • Employer PAYE Reference — e.g. 123/AB12345
    • Accounts Office Reference — e.g. 123PA12345678
    • Government Gateway User ID — your 12-digit GG number
    • Government Gateway Password
    Click Save RTI settings.
  5. 5
    Run payroll and submit
    When you process a payroll run in Margin, the FPS is submitted to HMRC automatically on payday. You'll see a confirmation in the payroll run record. Margin also generates payslips for each employee.
Late FPS submissions attract penalties

HMRC requires the FPS to be submitted on or before payday. Persistent late submissions result in automatic penalties starting at £100/month. Margin submits the FPS when you mark the payroll run as paid, so as long as you run payroll on time, submissions go in on time.

What Margin submits in each FPS

Each Full Payment Submission includes:

HMRC uses this data to calculate what you owe. You pay HMRC by the 19th of the following month (22nd if paying electronically).

Employer's Payment Summary (EPS)

In months where you pay no employees, HMRC still expects a report. Margin can submit an Employer's Payment Summary (EPS) to tell HMRC there was no payroll that month, preventing unnecessary penalty notices. Configure this in Settings → Integrations → RTI — PAYE.

Common questions

What is the difference between the Employer PAYE Reference and the Accounts Office Reference?
The Employer PAYE Reference (e.g. 123/AB12345) identifies your PAYE scheme to HMRC and appears on FPS submissions. The Accounts Office Reference (e.g. 123PA12345678) is what you quote when making PAYE payments to HMRC — it links your payment to your account. Both come from the same HMRC registration letter.
I've lost my HMRC employer registration letter — how do I get my references?
Log into your Government Gateway PAYE account at gov.uk/log-in-register-hmrc-online-services — both references are shown on your PAYE account overview. Alternatively, call the Employer Helpline on 0300 200 3200.
Can I test submissions before going live?
Yes. In Margin's RTI settings, check the Use sandbox / test environment box. Test submissions go to HMRC's test gateway and do not affect your live PAYE record. Switch it off when you're ready to submit live payroll.
What happens if I make a payroll mistake after submitting the FPS?
You can correct errors in the next payroll run — HMRC accepts year-to-date corrections in subsequent FPS submissions. For significant errors, an Additional FPS (A-FPS) can be submitted. Margin supports both correction methods.
Do I need to submit a P11D for expenses and benefits?
If you provide benefits in kind to employees (such as a company car or private healthcare), you must submit a P11D annually by 6 July. P11Ds are separate to RTI. Margin's expense claims and payroll modules help you track benefit values throughout the year.

Payroll and PAYE in one place

Run payroll in Margin and FPS submissions go to HMRC automatically — on time, every time.

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