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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Pay As You Earn (PAYE) / E4.1104 PAYE—Real Time Information (RTI)

E4.1104 PAYE—Real Time Information (RTI)

Personal and employment tax

To improve the operation of PAYE, and to support the introduction of universal credit (see E4.11104A), HMRC requires employers to operate a system that collects information on payments and deductions each time an employee is paid. Under the system, known as Real Time Information (RTI), an employer electronically sends HMRC details of an employee's pay and deductions

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'