Closed consultation

Real Time Information: legislative changes

• From: HM Revenue & Customs
• Published: 29 November 2013

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Summary

HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.

This consultation ran from
10am on 29 November 2013 to 11:45pm on 24 January 2014

Consultation description

As a result of ongoing engagement with employers, HMRC is making changes to the rules concerning Pay As You Earn, National Insurance contributions and the Construction Industry Scheme as they relate to Real Time Information. This document sets out the planned changes to the rules and asks for comments on the secondary legislation needed to make these changes.

Documents

Legislative changes relating to Real Time Information

PDF, 219 KB, 17 pages

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Published 29 November 2013