A new PAYE reporting system, Real Time Information (RTI), will be introduced between April and October 2013. It will require employers to file a PAYE return for each employee, each time they make a payment. HMRC’s preferred method for submission of the returns will be via the BACS system, but RTI will start with an interim solution – the use of internet submission and Electronic Data Interchange (EDI). Draft regulations are expected imminently.