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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Background: real time information (RTI): monthly filing frequency

An employer’s filing frequency is based on how often an employer or pension provider pays their staff or pensioners, or how often they run their payroll. (If the employer has a combination of pay dates the pay frequency is set to the highest expectation).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

 

HMRC will change the expected filing frequency (This content has been withheld because of exemptions in the Freedom of Information Act 2000) if, during communications with an employer, it is established the frequency on the record is not appropriate.

 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)