The Real Time Information (RTI) programme implemented the biggest change to Pay As You Earn (PAYE) since 1944.
This post implementation review addresses the following key questions:
- did the programme achieve what it set out to do?
- how is RTI performing more than three years after it started?
- what needs to be done to improve performance and make best use of this strategic asset for government?
In line with standard practice, this review was carried out by HM Revenue and Customs (HMRC) and reports findings and recommendations to internal HMRC stakeholders. This report is made available outside HMRC in view of the wide external interest in RTI, and builds on the collaborative approach adopted by the RTI programme.