http://www.tax.org.uk/tax-policy/Topics/RTIhttp://www.tax.org.uk/tax-policy/Topics/RTI/irregular_payment_patternFollowing 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.Tue, 21 May 2013 12:45:00 GMThttp://www.tax.org.uk/2cbufkDRSRUKQOzV5WeHkGg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/misaligned_payrollsHMRC 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.Tue, 21 May 2013 08:03:00 GMThttp://www.tax.org.uk/2bVpCTJGxg0KBmY5Bi3rNcw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_annual_PAYEHMRC 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.Mon, 20 May 2013 16:04:00 GMThttp://www.tax.org.uk/2jsriul0dCkqpoEMMkO8-2fzA-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_HICBC_extra_helpA further informal update from HMRC.Fri, 17 May 2013 10:50:00 GMThttp://www.tax.org.uk/2oaqk0kOfWES7-2bwK1ikK5Tg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_pseudo_PAYEHMRC 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.Mon, 13 May 2013 09:05:00 GMThttp://www.tax.org.uk/2gWWXfIK4KU-2bx0JwG3Llt5w-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_Apr13_Pilot_actionHM 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.Fri, 10 May 2013 15:03:00 GMThttp://www.tax.org.uk/2uCL91HCu5kyoYsOnWwu-2fjg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/1_million_RTIA further informal update from HMRC regarding RTI.Fri, 03 May 2013 08:00:00 GMThttp://www.tax.org.uk/2d84cMU6bH0mY8pAs67lZ9A-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_EPSThe HMRC RTI Programme has produced some further guidance, which agents and employers might find useful, on when to complete Employer Payment Summaries (EPS).Mon, 29 Apr 2013 16:24:00 GMThttp://www.tax.org.uk/2bWp-2bNb2cz0msoHumGLPwqQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_correctionThere 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.Mon, 29 Apr 2013 15:06:00 GMThttp://www.tax.org.uk/2rA6yeDhQAUC5Bu0zJiYRFw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_CISHMRC 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.Mon, 29 Apr 2013 11:15:00 GMThttp://www.tax.org.uk/2Ew1dQVOTWEmE-2bW-2fMRF-2b-2fpw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_BPTFollowing 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.Fri, 26 Apr 2013 13:51:00 GMThttp://www.tax.org.uk/2W7SeZ58HSU-2baJsZQ8vUcUg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_EYUHMRC 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.Fri, 26 Apr 2013 12:41:00 GMThttp://www.tax.org.uk/2Ory-2bb3UxOUe3-2fp-2b07kUwkQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/NVRsHMRC have provided another informal update regarding RTI.Fri, 19 Apr 2013 13:57:00 GMThttp://www.tax.org.uk/21ikKrveOw0eUHWAx0deCLQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_infoHMRC have provided a further informal update regarding RTI, including details of an updated toolkit to reduce common errors.Fri, 12 Apr 2013 13:06:00 GMThttp://www.tax.org.uk/2GPP-2bwOIFIEC1t2WwZ9UOQg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_indexHMRC has issued an updated index link to all the RTI PAYE pages.Wed, 10 Apr 2013 13:50:00 GMThttp://www.tax.org.uk/2JLohbKtaeEy9Fyz-2fDZVn2Q-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTIFollowing representations made by the RTI Customer User Group, HMRC have amended the guidance on the starter process.Fri, 05 Apr 2013 14:11:00 GMThttp://www.tax.org.uk/2HnI39odH50-2b5hVO0EhhT2Q-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_relaxationOn 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.Thu, 04 Apr 2013 11:26:00 GMThttp://www.tax.org.uk/2mAhXElQnKU6Iz4pgiBXe5Q-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_annual_paymentHMRC 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.Wed, 03 Apr 2013 12:44:00 GMThttp://www.tax.org.uk/2aLYjHzDMKUefwRItVtRMtA-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/HMRC_onlineHMRC 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.Tue, 26 Mar 2013 14:18:00 GMThttp://www.tax.org.uk/228tUlvDCdEabx2XFTqg8tQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/Topics/RTI/RTI_letter_Exchequer_SecretaryThe 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.Tue, 19 Mar 2013 18:10:00 GMThttp://www.tax.org.uk/24-2bUWnndMnECS-2fevQRcdabg-3d-3dThe Chartered Institute of Taxation