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RTI post-implementation review report

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HMRC has published a post-implementation review of the roll out of PAYE real time information (RTI). Key recommendations from stakeholders included requests for HMRC to:

  • investigate unexplained discrepancies and duplicated employment records;
  • enable agents and employers to view their accounts with a view of the full charge in real time;
  • revisit the causes and concerns for employers who need to make amendments after the year end (EYU);
  • investigate alternative ways and timing of reporting of information currently required through the EPS;
  • review the ‘disputed charges’ process;
  • consider the full end-to-end employer refund process and automate employer refunds;
  • review code numbers in real time; and
  • review whether the ‘on or before’ requirement is really needed.