Real Time Information (RTI) reporting (UK)
GPTKB entity
Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Real Time Information (RTI) reporting (UK)
|
| 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
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
|