Friday, 15 March 2013

Further RTI information

An interesting question was raised on a forum today about whether it was necessary to submit RTI if there was no payment made to an employee in a particular pay period. Well, not according to HMRC - I quote:
"From 6 April 2013 employers will have to start reporting PAYE information to HM Revenue & Customs (HMRC) in real time. You may see this referred to as Real Time Information - or RTI.
This means that employers (or their accountant, bookkeeper or payroll bureau) will have to:
  • send details to HMRC every time they pay an employee (my underlining), at the time they pay them
  • use payroll software to send this information electronically as part of their routine payroll process"
That seems pretty clear. You only have to submit a return when you make a payment.

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