Closed consultation

Real Time Information: legislative changes

From:
HM Revenue & Customs
Published
29 November 2013

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

Summary

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

This consultation ran from
to

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.

Documents

Legislative changes relating to Real Time Information

PDF, 219 KB, 17 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 29 November 2013

Related content