Improving the operation of PAYE Collecting Real Time Information - LITRG response

Published on 28 February 2011

In this response we raise matters of particular importance to small and very small businesses, and vulnerable groups such as care and support employers.

As with all new computer and online based systems there will be those who cannot, for various legitimate reasons, deal with the processes. There will still be a need to retain discretions and make reasonable adjustments for these groups.

Given that benefits in kind will not be included, starters and leavers will still have to be notified and also P60s still required along with some form of year- end reporting, there is a risk that not only will RTI not save employers any time, but will in fact add to their burden, by having to provide both monthly and end of year information. That risk will have to be closely monitored and managed.

There are categories of employers who cannot use banking and/or BACS systems – for example those who still pay wages in cash, migrant employers and employees, bankrupts. Again, reasonable adjustments must be made for these groups.

To see the LITRG response please use the link.

(28-02-2011)

Contact: Robin Williamson (please use form at http://www.litrg.org.uk/ContactUs)