COG904230 | Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): situations where employers do not have to report PAYE information 'on or before' they pay an employee

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in ‘ Real time Information’.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.