Research and analysis

PAYE Real Time Information: Main Migration Research

The aim of this research was to measure and provide insights into employers' experience of migrating to Real Time Information (RTI).



Real Time Information (RTI) is a government programme which aims to improve the way in which employers submit PAYE information about their employees to HM Revenue and Customs (HMRC). RTI is expected to bring significant benefits to businesses, taxpayers and HMRC, but migration to the new system has required employers to prepare and make changes to existing processes.

Following the completion of considerable research, consultation and development work, HMRC piloted RTI among volunteer employers. To evaluate the pilot, HMRC commissioned research amongst the volunteer employers at each of three stages of the pilot, and following the end of financial year 2012 to 2013.