What we think



Real Time Information and Annual Schemes

HMRC has provided an update about the current position on processing requests for annual schemes, clarification of the requirements and operating an annual PAYE scheme in real time. HMRC are experiencing problems processing requests from employers to register their schemes as annual, or change their payment frequency.  HMRC are working on a solution. Meanwhile HMRC… Read more


RTI and National Insurance number Verification Requests (NVRs)

HMRC has published clarification in response to queries from employers and employees regarding verifying or obtaining National Insurance numbers for Real Time Information reporting. Employers are receiving rejections for NVR confirmation.  These rejections are correct and are being made because the employer is sending the request before they have made their first Full Payment Submission… Read more


RTI Last Minute Change

HMRC has now launched RTI, effective from 6 April 2013. Under RTI, employers report to HMRC each time they make a payment to employees, rather than via an annual return, and the reporting starts from an organisation’s first payday on or after 6 April. The latest concession from the Revenue allows businesses with fewer than… Read more


Real Time Information and submitting forms P45 and P46 for 2012-13

Employers have unsuccessfully tried to submit forms P45/P46 to HMRC for employees who started or left their employment in 2012-13, that is, for a period before they were mandated to report in real time.  Rejections from the Revenue have been correctly issued by HMRC. What actions should be taken  If you are already mandated to submit… Read more