Corporate report

Issue briefing: one year on - modernising PAYE with real time information

This briefing explains the benefits that employers, HMRC and the Exchequer will experience as a result of real time information.

Detail

All employers now need to send payroll information in real time. This is known as Real Time Information, or RTI, and has been fully operational for a year. Virtually all individual PAYE records are now routinely reported in real time, with the majority of employers finding RTI easy and reporting on time without any problems.