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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Tax < Income tax < 2012
  • 2012
  • HMRC issues guidance on two Scottish tax matters
  • Auf Wiedersehen HMRC
  • Trading Losses - Income Tax & Class 4 NIC
  • HMRC Toolkits
  • Self-employment ready reckoner
  • Taxpayers in Scotland
  • New HMRC taskforces target tax evaders
  • HMRC Campaigns
  • Enterprise Investment Scheme - The Rules Condensed
  • An important tax case regarding penalties
  • Consultations
  • HMRC Compliance Factsheets
  • Child benefit
  • 3525654
  • The Upper and First-Tier Tribunals – What is a Reasonable excuse?
  • New penalty regime for self assessment
  • New ways to register for taxes online
  • Revenue Scotland and Scottish taxpayers
  • Benefits in kind – reporting and dispensations
  • IR35 consultation – is it really necessary?
  • Gift Aid - An update
  • HMRC’s tax return campaign
  • Company Directors and Self Assessment Tax Returns
  • HMRC Pilot to Improve Post Response Times
  • Smartphones and Benefits in Kind
  • A pub crawl around capital allowances
  • Collecting Small Debts Through PAYE
  • Proposed changes to ESC A19
  • HMRC Employer Bulletins
  • Reasonable Excuse - September 2012 Update
  • Real Time Information
  • Small Business Tax Dispute Service
  • PAYE Real Time Information
  • HMRC's Litigation and Settlement Strategy (LSS)
  • PAYE - Real Time Information
  • Online Filing Exclusions
  • EIS/SEIS - Advance Assurance Application
  • Alternative Dispute Resolution Service
  • Campaigns
  • PAYE/NIC Security Deposits
  • HMRC Agent Account Managers
  • Real time information
  • 3523718
  • Working Together Groups - Your Communication Channel with HMRC
  • Keith Gordon
  • 3512112
  • HMRC - Tackling Tax Avoidance
  • Saying Goodbye to ESC C16
  • Real time information and PAYE
  • HMRC Consultation
  • 3489051
  • Enterprise Investment Scheme - The Tax Reliefs Condensed
  • Finance (No.4) Bill 2010-12
  • HMRC New and Ongoing Campaigns
  • CPD and tax relief
  • Small Pension Pots
  • Finance Act 2012
  • HMRC Penalties - Conspicuous Unfairness
  • IR 35 – new business entity tests
  • Making a late tax appeal
  • Finance Bill 2012
  • Pension Transfer - QROPS
  • Payroll changes
  • 3513143
  • Capital Allowances and Buildings
  • Seed enterprise investment scheme
  • The Dos and Don'ts of Employment Income
  • HMRC Telephone Service
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PAYE Real Time Information

RTI deadlines are approaching, with employers and pension providers being required to provide information under RTI commencing in the period April to October 2013 and with all using RTI by October 2013.

HMRC have set up question and answer pages and guidance on its website.  To access the guidance, click here and here. 
 
HMRC have recognised that employers and pension providers will need to have access to RTI compliant software before the start of the new payroll year and this is included in the guidance. The guidance covers a number of areas. For example, HMRC guidance on when to report your payroll information states:

“Almost all employers must report payroll information online to HM Revenue & Customs (HMRC) when or before any employee is paid. This information includes details of employees themselves and their pay and deductions.

In addition, you may have to report certain summary information about statutory payments recovered and other deductions each pay period, and if you don't pay anyone in a pay period. You must also report end of year information at the end of the tax year, and certain information if your PAYE scheme closes.

You can send your reports to HMRC in advance, so if for example payroll staff are going on holiday for two weeks, they can make three separate weekly submissions immediately, one after the other, before they leave.
You'll have to report when you provide an employee with a car, or replace or withdraw one. You may also have to report expenses and benefits.”

We need to hear from you. Does the guidance answer the questions you have or does it raise further unanswered questions? What is causing you concern? What would you like to know? Please email us with any views and concerns that you may have.

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