“Getting the support and penalty system right for RTI is vitally important. We value the views of employers, payroll providers, pension scheme administrators, agents and anyone else with an interest in PAYE, and we want to hear from them.
“The good news is that the RTI programme is on track – the pilot is going extremely well and this consultation is another significant step on the road to full implementation at April 2013.”
The consultation considers options for calculating RTI penalties for different sizes of employer and for various degrees of default, as well as how often penalties should be charged. It confirms that the new RTI penalties would be issued automatically and, as with other penalties, would be subject to appeal.
The CIPP Policy Team will be studying the consultation document and will publish a survey shortly to obtain members’ views.
SCOPE EXPANDS FOR REAL TIME INFORMATION PILOT
20 June 2012
New PAYE schemes which are set up after November 2012 and existing employers who become clients of pilot software providers, bureaux or agents will be able to join the pilot from November 2012.
Scope expands for Real Time Information pilot
The Real Time Information (RTI) pilot is on track and going well. It is early days and we are cautiously optimistic.
HM Revenue & Customs (HMRC) can confirm that they are on track to expand the RTI pilot in two further stages as previously announced in our press release of 11 April . HMRC also remain on track for all micro, small and medium-sized employers and most large employers and payroll bureaux to begin sending payroll information to HMRC in real time in April 2013, and for all employers to be routinely reporting PAYE in real time from October 2013. HMRC will be contacting some of the largest employers and payroll bureau shortly to discuss opportunities for them to start reporting PAYE in real time early to avoid end-of-year reporting for 2012-13. As a result of the success of the early pilot stage, a number of pilot developers have asked us if they can bring more products into the pilot and some non-pilot developers have asked if they can join. HMRC have also agreed to allow: new PAYE schemes which are set up after November 2012 existing employers who in 2012-13 either become clients of pilot software providers, bureaux or agents or whose provider etc makes pilot software available for RTI to start sending PAYE information in real time from November 2012 as part of the pilot New PAYE schemes set up from November 2012 should start submitting RTI from the time they register the scheme where the employer/pension provider uses RTI enabled software or HMRC's Basic PAYE Tools. This will enable them to start operating PAYE in real time from the outset rather than having to operate current the PAYE system for the first few months they are in business, only to then change to reporting in real time in April 2013. HMRC can confirm that they will allow further products/providers into the pilot from November 2012.
CIPP Policy News Journal
12/04/2013, Page 187 of 362
Made with FlippingBook - Online magazine maker