Guidance

Issue briefing: Real Time Information

This briefing provides background information about changes to the PAYE system and explains what we are doing to help employers get ready for the new way of reporting.

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Details

From April this year, the way that employers report PAYE (Pay As You Earn) tax, national insurance and other payroll deductions to HMRC is changing.

All employers, whatever their size, will now need to send payroll information to us when they pay their employees, rather than at the end of the tax year, as they do at present.

Published 6 March 2013