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Official guidance
Compliance Operational Guidance

COG904200 · Supporting Guidance: employer compliance: guidance by subject: real time information (RTI)

  • COG904210 · Introduction
  • COG904220 · Reporting requirements
  • COG904230 · Situations where employers do not have to report PAYE information 'on or before' they pay an employee
  • COG904240 · RTI returns
  • COG904250 · Error correction - employers becomes aware of an inaccuracy
  • COG904260 · Error correction - HMRC find an inaccuracy
  • COG904270 · Charging interest for RTI inaccuracies
  • COG904280 · Charging penalties for RTI inaccuracies
  • COG904290 · Evidence to show details of inaccuracies
  • COG904295 · Payrolling benefits and expenses
  1. Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): contents
  2. Supporting Guidance: employer compliance: guidance by subject: Real Time Information (RTI): charging penalties for RTI inaccuracies

COG904280 | Supporting Guidance: employer compliance: guidance by subject: Real Time Information (RTI): charging penalties for RTI inaccuracies

From HM Revenue & Customs · Compliance Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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