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RTI

Real Time Information (RTI)

This page provides links to all CIOT news items relating to RTI.

In addition, there are links to HMRC's RTI website pages, the CIOT RTI webinar (transmitted 12 June 2012), public submissions made by the CIOT on RTI, Tax Adviser Technical Newsdesk and other Tax Adviser articles on RTI.

  • RTI - Irregular Payment Pattern Indicator Following consultation with the RTI Customer User group, of which the CIOT is a member, HMRC have issued some guidance on the RTI ‘Irregular Payment Pattern Indicator’. This guidance explains the purpose of the indicator, together with when and how it should be used. It is important to follow this guidance to ensure that HMRC do not think that employees have left an employment. 21 May 2013
  • RTI - how to correct misaligned payrolls HMRC have produced some guidance for employers who have been reporting payments to employees in real time that do not match with the actual date of payment or with tax periods. 21 May 2013
  • RTI - HMRC update on annual PAYE schemes HMRC have provided an update regarding annual schemes and RTI, covering which employers can join the scheme, what to do once in the scheme and details of a software glitch that is temporarily stopping employers joining the scheme. 20 May 2013
  • HMRC update - RTI, HICBC and extra help for HMRC customers A further informal update from HMRC. 17 May 2013
  • RTI - Pseudo PAYE schemes HMRC have suggested a pragmatic solution for companies that only have an open PAYE scheme because they reimburse benefits covered by a dispensation and would otherwise be drawn into submitting a periodic online Employer Payment Summary (EPS) under RTI. 13 May 2013
  • RTI April 2013 Pilot Employer End of Year action required HM Revenue & Customs (HMRC) have updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year-end submissions. 10 May 2013
  • HMRC weekly update - RTI, other employment taxes issues and SCP A further informal update from HMRC regarding RTI. 3 May 2013
  • RTI - additional Employer Payment Summary (EPS) Guidance The HMRC RTI Programme has produced some further guidance, which agents and employers might find useful, on when to complete Employer Payment Summaries (EPS). 29 April 2013
  • RTI - correction of errors There have been a few queries around how to correct errors made on an FPS, eg to correct an under reported amount of pay or deductions. 29 April 2013
  • RTI - Record of CIS amounts set off by companies HMRC have produced an updated guidance note for companies on recording Construction Industry Scheme (CIS) deductions set off against PAYE due by companies to accompany the CIS132 form that can be used to record the set off. 29 April 2013
  • Using HMRC’s RTI BPT software – error messages Following queries from members and other employers, HMRC have produced a document setting out an explanation of error messages which may arise when using HMRC’s Basic PAYE Tools (BPT) software and what to do to correct the submissions. 26 April 2013
  • RTI – ‘Earlier Year Update’ for pilot employers HMRC have provided Real Time Information (RTI) PAYE pilot employers with a further update for pilot employers (ie those using RTI before 6 April 2013), who need to submit an Earlier Year Update (EYU). The functionality to do this using HMRC’s software is to be released by the end of May 2013. 26 April 2013
  • HMRC PAYE update - RTI HMRC have provided another informal update regarding RTI. 19 April 2013
  • HMRC Weekly Update - RTI Information HMRC have provided a further informal update regarding RTI, including details of an updated toolkit to reduce common errors. 12 April 2013
  • RTI Index Page HMRC has issued an updated index link to all the RTI PAYE pages. 10 April 2013
  • RTI - Starter process guidance amended Following representations made by the RTI Customer User Group, HMRC have amended the guidance on the starter process. 5 April 2013
  • RTI – how to report payments on the FPS where the ‘on or before’ relaxation is used On 19 March HM Revenue & Customs (HMRC) announced a temporary relaxation for small employers to the RTI ‘on or before’ rules. HMRC have now provided details of the entries that should be made on an FPS where the relaxation is being used. 4 April 2013
  • RTI - PAYE in real time - Annual payment option for employers HMRC have confirmed that the ‘annual payer’ system will continue under Real Time Information. Where salary and wages payments are made to all employees (including directors) in a single tax month each tax year the employer can inform HMRC’s employer helpline on 08457 143 143 that it is an ‘annual payer’ and hence minimise the reporting under RTI. 3 April 2013
  • HMRC's online services planned maintenance: 4 to 6 April 2013 – including RTI HMRC have confirmed that from 6:00am 4 April 2013 to 6:00am 6 April 2013, most of their online services are being upgraded and will undergo planned maintenance. As a result, some of their online services will be unavailable during this period, with a small number of services requiring a slightly longer outage. Some services will continue, but it may take longer to receive acknowledgements. HMRC have also confirmed the timing of Real Time Information (RTI) PAYE submissions around this period. 26 March 2013
  • RTI letter from the Exchequer Secretary to the Treasury to the CIOT The CIOT have received a letter from David Gauke MP, the Exchequer Secretary to the Treasury, in acknowledgment of the representations made to him and HMRC by the CIOT and other professional and business bodies and to note the significant change to RTI announced today. 19 March 2013
  • RTI - how to resolve queries HMRC have sent us the following information, explaining how they consider employers or agents can best try to resolve queries on RTI from 6 April. 15 March 2013
  • HMRC PAYE update - RTI HMRC have provided a further informal update regarding RTI. 8 March 2013
  • HMRC PAYE Update (RTI - One month to go) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers guidance for employers on how to prepare for RTI with just one month until it is introduced. 6 March 2013
  • RTI Pilot Employers' Update 5 March 2013
  • RTI and 6 April submissions for pilot employers HMRC have provided confirmation of how RTI submissions will be dealt with during the annual downtime while the PAYE systems are upgraded and the 2013/14 release installed. Submissions can be made during this time by RTI pilot employers. 1 March 2013
  • RTI update - Guidance on letters of engagement As a result of the major change by HMRC to the PAYE system from April 2013, known as Real Time Information (RTI), the main tax and accounting bodies have issued updated guidance on letters of engagement for tax practitioners. 26 February 2013
  • HMRC PAYE update - RTI HMRC have provided another informal update on RTI. 22 February 2013
  • HMRC PAYE Update - RTI and Basic PAYE Tools HMRC have provided a further update regarding RTI and Basic PAYE Tools. 22 February 2013
  • HMRC PAYE Update - RTI HMRC have provided another informal update on preparing for RTI. 15 February 2013
  • RTI Penalties: Late Filing, Late Payment and Errors - CIOT comments The CIOT submission, sent to HMRC on 9 February 2013, regarding 'RTI Penalties: Late Filing, Late Payment and Errors'. 9 February 2013
  • HMRC PAYE Update - RTI HMRC have provided a further informal update on PAYE related matters for sharing. 8 February 2013
  • HMRC PAYE update - RTI HMRC have provided a further informal update on PAYE related matters for sharing. The update provides a webinar and further information on RTI. 1 February 2013
  • RTI and PAYE guidance HMRC are making several changes to the RTI pages on the HMRC website over the next few months. Many of the changes are as a result of consulting the professional bodies including the CIOT. In addition to the changes listed below, following discussions with the agent and software community, HMRC have also agreed to update the E13 guide, which many employers and agents use as a ‘PAYE bible’, so as to provide a concise guide to PAYE under RTI. 29 January 2013
  • HMRC PAYE Update (RTI and the HMRC bank account) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers guidance for employers on how to prepare for RTI and information on the HMRC bank account. 25 January 2013
  • HMRC PAYE Update - RTI and Business Readiness Checklist HMRC provide an update on RTI and a Business Readiness Checklist. 21 January 2013
  • Real Time Information - expatriate employees HMRC has updated the frequently asked questions from employers and payroll professionals who have expatriate employees working either in the UK or overseas. 21 December 2012
  • HMRC_RTI_Update (NINO VRs and webinars) HMRC have provided an informal update on RTI. The update covers NINO Verification Requests and HMRC webinars 14 December 2012
  • RTI 'At a glance' HMRC have produced a short guide to outline changes in PAYE procedures under Real Time Information (RTI) and what employers need to do to be ready for RTI by April 2013. HMRC have also published guidance on penalties for late and incorrect RTI returns, and an update on the RTI pilot. 12 December 2012
  • Real Time Information: On or before In response to concerns about the requirements of Real Time Information (RTI), HMRC have confirmed that they will make some small but welcome relaxations to the requirements to file ‘on or before’ in certain situations. Although a step in the right direction, the CIOT does not believe that this change goes far enough. 14 November 2012
  • RTI PAYE start dates clarification HMRC have confirmed that by April 2013 almost all employers and pension providers will be migrated to the RTI system. Most will have to commence RTI reporting from the start of the new tax year in April 2013, reporting payroll information to HMRC online on or before the payroll payment date. 29 October 2012
  • RTI updates: notices, checklists and non-standard schemes HMRC have provided links to a number of updates on the introduction of Real Time information (RTI). This includes writing to employers to advise that they will start reporting under RTI from April 2013, writing to ‘non-standard’ employers to advise when they will join RTI and providing a ‘getting ready’ checklist. 16 October 2012
  • PAYE RTI Webinars HMRC have provided two free webinars on RTI 28 September 2012
  • RTI Flyers issued by HMRC to employers Attached is a flyer issued by HMRC to representatives of SME/Micro employers on Real Time Information (RTI). 24 September 2012
  • HMRC's website 31 July 2012
  • RTI Flyers issued by HMRC to employers Attached are a group of flyers issued by HMRC to employers. 18 June 2012
  • Webinar on Real Time Information (RTI) The CIOT/ATT webinar slides, transmitted on 7 June, are available here in Adobe (pdf) format. 12 June 2012
  • Public Submissions 1 September 2010
  • Tax Adviser articles 1 September 2010
  • Technical Newsdesk articles 1 September 2010
 
 
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