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Reporting electronically is fast, accurate and secure. It can also reduce stationery
and postal costs.

There is lots more information about the online payroll process in our factsheet
called ‘RTI’. You can download this factsheet from our website at:

www.disabilitytaxguide.org.uk/about/resources

However, you may not have access to a computer or the internet and even if
you do, you may not feel that you want or are able to learn a whole new system.
It is for that reason that HMRC have given a small number of employers an
exemption from sending their information to HMRC electronically.

Paper filing option

Provided that some conditions are met, certain employers can report their
payroll information to HMRC by completing and sending paper forms. The paper
forms will include details of your employee, the payments you make to them and
their deductions. This will need to be done once a quarter. You will include
starter and leaver details on your quarterly return forms.

For those employing someone providing care or support services at or from their
home, the following conditions must be met:
• the care or support services must be provided to the employer or a member

of their family
• the recipient of the services must have a physical or mental disability, or be
elderly or infirm
• the employer must be filing their return themselves, not having someone else

(such as a relative or accountant) file it on their behalf.

Important note

If you use a bookkeeper, accountant of payroll bureau to operate your
payroll you will not be treated as an exempt employer and your
bookkeeper, accountant or payroll bureau will have to submit your payroll
information online on your behalf.

There is lots more information about the paper payroll process in our factsheet called
‘Paper filer employers’. You can download this factsheet from our website at:
www.disabilitytaxguide.org.uk/about/resources

page 32 Taking on a personal assistant – a basic guide • A quick word on RTI