Issue briefing: one year on - modernising PAYE with real time information
This briefing explains the benefits that employers, HMRC and the Exchequer will experience as a result of real time information.
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All employers now need to send payroll information in real time. This is known as Real Time Information, or RTI, and has been fully operational for a year. Virtually all individual PAYE records are now routinely reported in real time, with the majority of employers finding RTI easy and reporting on time without any problems.