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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): evidence to show details of inaccuracies

When undertaking a compliance check you will continue to use information obtained from the employer’s prime records to calculate additional duties. It is only in cases where

  • an employer challenges the position on the basis that the Full Payment Submission (FPS), Earlier Year Update (EYU) or Employer Payment Summary (EPS) contained the correct information or
  • you need to defend a penalty appeal at tribunal

that you will need to produce evidence to show details of the inaccuracy.

There are 2 options for obtaining evidence of RTI data:

  • Business Objects reports (option 1)
  • National Insurance and PAYE Service (NPS) screen printouts (option 2).

Where you require copies of RTI data submitted by an employer this must be requested from the nominated person. Your business should provide details of who the nominated person is.

Note: Copies of RTI data should not be routinely requested.

Option 1

RTI data submitted on FPS, EPS and EYU returns can be obtained on a Standard Business Objects report called ‘RTI Return Report (New: Single month)’. A separate report is required for each return submitted that includes the inaccuracy.

Details of FPS, EPS and EYU returns received can be viewed in EBS RTI view, see PAYE55010.

Reports for individuals where inaccuracies have been identified can be requested by email from the nominated person. The request should include:

  • employer name
  • employer reference
  • employee name
  • employee NINO
  • pay period (start and end dates).

Option 2

Details of an individual’s pay record can be viewed in National Insurance and PAYE Service (NPS). Copies can be printed using the print icon on the toolbar.

Where you do not have access to NPS you must follow your current process for obtaining NPS information.

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Examples of when reports can be requested

  1. You identify an inaccuracy and issue a calculation of the additional duties due. The employer challenges the position on the basis that the data submitted on the RTI returns is correct.

You should request copies of the Business Objects reports or NPS screen printouts to demonstrate to the employer that the return or returns contained an inaccuracy.

  1. An employer appeals against a penalty and you must demonstrate at tribunal that a return contained a deliberate or careless inaccuracy.

You should request copies of the Business Objects reports or NPS screen printouts.

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Assurance Statement

Documents used in evidence, including Business Objects reports and NPS screen printouts, must be supported by an Assurance Statement (available in SEES). This confirms that

  • the reports are an accurate record of the RTI data submitted by the employer
  • the data has not been manipulated by HMRC.

Note: This statement has been approved by the Solicitor’s Office and must not be altered.