Real Time Information (RTI) reporting (UK)

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:tax_reporting_system
gptkbp:administeredBy	gptkb:HM_Revenue_and_Customs
gptkbp:appliesTo	employers all UK employers
gptkbp:country	gptkb:United_Kingdom
gptkbp:dataReported	National Insurance contributions tax deductions employee pay starter and leaver information statutory payments student loan deductions
gptkbp:excludes	some care and support employers some expatriate employers
gptkbp:format	specified by HMRC
gptkbp:frequency	on or before each payday
gptkbp:includes	gptkb:Full_Payment_Submission Earlier Year Update Employer Payment Summary
gptkbp:introducedIn	2013
gptkbp:legislature	gptkb:Income_Tax_(Pay_As_You_Earn)_Regulations_2003
gptkbp:penalty	fines
gptkbp:purpose	to report payroll information to HMRC
gptkbp:replacedBy	end-of-year PAYE returns
gptkbp:requires	gptkb:PAYE_(Pay_As_You_Earn)_scheme gptkb:payroll_software Government Gateway account
gptkbp:usedFor	Universal Credit calculations real-time tax collection tax code adjustments
gptkbp:YouTubeChannel	electronic
gptkbp:bfsParent	gptkb:Pay_As_You_Earn_(PAYE)_system
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Real Time Information (RTI) reporting (UK)