Closed consultation

Real Time Information: legislative changes

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Original consultation

This consultation ran from to


HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.


Consultation description

As a result of ongoing engagement with employers, HMRC is making changes to the rules concerning Pay As You Earn, National Insurance contributions and the Construction Industry Scheme as they relate to Real Time Information. This document sets out the planned changes to the rules and asks for comments on the secondary legislation needed to make these changes.