COG904200 - Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): contents
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COG904210Introduction
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COG904220Reporting requirements
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COG904230Situations where employers do not have to report PAYE information 'on or before' they pay an employee
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COG904240RTI returns
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COG904250Error correction - employer becomes aware of an inaccuracy
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COG904260Error correction - HMRC finds an inaccuracy
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COG904270Charging interest for RTI inaccuracies
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COG904280Charging penalties for RTI inaccuracies
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COG904290Evidence to show details of inaccuracies
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COG904295Payrolling benefits and expenses