Impact assessment

Real Time Information (RTI): assessment of impact of ‘on or before’ reporting

Assessment of impact following concerns that some small businesses are experiencing additional costs from moving to ‘on or before’ reporting.


Real Time Information (RTI): Assessment of impact of ‘on or before’ reporting

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In March 2013 HM Revenue & Customs (HMRC) announced a temporary relaxation for Real Time Information for small employers (those with up to 49 employees). HMRC has worked with businesses to identify whether there were any specific circumstances that need to be catered for in the longer term. This report sets out the findings of that work.

Published 9 December 2013