Before you change to PAYE in real-time it is important to check that the data you hold in your payroll records is complete and accurate so that the information in the payroll system can be matched efficiently to the correct individual record held by HMRC.
You should have already been given your go-live date by HMRC – for most employers this will be 6 April 2013. On this date you or your payroll service provider will need to submit an Employer Alignment Submission (EAS). This tells HMRC about the employees you already have, and who has left in the year.
The information that needs to be confirmed for each employee is:
- Their full name (as used on and verified from an official HMRC document, passport or birth certificate) including middle names, double-barrelled surnames etc.
- Their exact date of birth
- Their correct address (including post codes)
- Their National Insurance Number
This information will be needed going forward for all new starters.