Real time information

Produced by Tolley in association with

Employment Tax

Guidance

Real time information (RTI) is the method by which employers communicate employees’ earnings and PAYE deductions to HMRC, unless an exemption from electronic filing can be claimed. See HMRC’s ‘Find out which employers are exempt from online payroll reporting’ and ‘PAYE21095 Employer Segmentation’ guidance which confirms that the exemption applies to:

•
care and support employers (where care is provided at or from the employer’s home)
•
employers that are ‘digitally excluded’, for example broadband coverage is poor or the employer is unable to file online because of their age (60+), or
•
the employer has a religious exemption from online filing because their beliefs are incompatible with the use of electronic communications

HMRC will also consider some employers who have ‘exceptional circumstances’, for example a disability. However, in all instances where an employer wants to claim an exemption from online filing, this has to be approved by HMRC as it is not given automatically. Employers need to ring the New Employer Helpline (0300 200 3211) in order to obtain the paper forms necessary

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Ian Holloway

Payroll and Reward Consultant , Employment Tax, Personal Tax

Ian has been in the payroll profession for over 30 years, processing payrolls from all sectors, large and small. He moved from hands-on exposure in 2011 to become involved in educating the profession. His wide-ranging experience and up-to-date knowledge ensures he can impart this information to UK professionals through course material, social media, newsletters and face-to-face presentations.However, educating the profession cannot be achieved without knowing how the profession works on a day-to-day basis and involvement with hands-on administration is essential. So, today, Ian operates as a consultant and advisor and is involved with a vital aspect of the payroll and reward environment, that of working with the software that does a lot of the hard work for the profession.The return to being involved in a hands-on environment has not stopped his desire to inform, educate and train the UK payroll profession. Indeed, this is now better-achieved, as he can draw on real processing situations.Ian approaches education and communication very much from the perspective of how this will impact the software, the employer and the worker. So, whilst the legislation is vital, compliance and effective communication are paramount.Ian is Companion of the Institute for Certified Bookkeepers (ICB), committee member of the British Computer Society (BCS), a committee members of the ICAEW’s Tax Faculty and a Fellow member of the Chartered Institute of Payroll Professionals (CIPP).

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