Research and analysis

Understanding PAYE delivery partners

Employer research to better understand the attitudes, behaviours, capabilities and capacities of employers and intermediaries in a post-RTI world.


Understanding PAYE Delivery Partners

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The Pay As You Earn (PAYE) landscape has seen a radical shift recently with the introduction of Real Time Information (RTI). The vast majority of those operating payroll schemes now report PAYE information to HM Revenue and Customs (HMRC) in ‘real time’.

This research sought to:

  • Provide HMRC with a greater understanding of how employers manage Benefits in Kind (BiKs) and Expenses, and to help determine whether they could increase the number of employers who payroll these;
  • Explore the PAYE system to better understand the roles and relationships within the PAYE system, specifically between HMRC, employers, payroll providers and individuals and to see how employers can be supported to help individuals and reduce the flow of interactions between individuals and HMRC.
  • Understand the impact of RTI on payroll companies; how it is being experienced, attitudes and behaviours since the introduction of RTI; relationships between payroll companies and their clients; and consider the extent to which payroll companies have been, or anticipate being affected by the introduction of RTI.
Published 1 September 2014