Starting from this week, HMRC will be writing to employers and pension providers to formally notify them that they must start reporting PAYE in real time to HMRC from their first payday on or after 6 April 2013, and to help them prepare for this change.

The letters will continue to be sent throughout February 2013 and are going out now so that employers who have not yet taken action still have time to get ready to send their PAYE to HMRC in real time.

The letters make it clear that employers should have plans to update or acquire new RTI-ready payroll software by now - and spoken to their software provider, or payroll bureau, or agent if they have one.

It also contains a checklist which explains the key steps employers need to take before April 2013 to make sure they are ready for reporting PAYE in real time from 6 April 2013.

For more insight and help on RTI, read Preparing for RTI and RTI - what the experts say