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

  1. COG904210
    Introduction
  2. COG904220
    Reporting requirements
  3. COG904230
    Situations where employers do not have to report PAYE information 'on or before' they pay an employee
  4. COG904240
    RTI returns
  5. COG904250
    Error correction - employer becomes aware of an inaccuracy
  6. COG904260
    Error correction - HMRC finds an inaccuracy
  7. COG904270
    Charging interest for RTI inaccuracies
  8. COG904280
    Charging penalties for RTI inaccuracies
  9. COG904290
    Evidence to show details of inaccuracies
  10. COG904295
    Payrolling benefits and expenses