• Type: Publication series
  • Date: 11/15/2012

United Kingdom – Guidance Updates Real Time Information Rules Concerning Payroll Submissions 

KPMG LLP in the United Kingdom reports Her Majesty’s Revenue & Customs (HMRC) published guidance on November 12, 2012, confirming a relaxation to the reporting requirements under the new Real Time Information (“RTI”) rules in a small number of cases where meeting the “on or before” requirement would be difficult if not impossible. Welcome as they are as a first step, the relaxed rules also appear more complicated than necessary and may reduce the benefit of these changes.


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