• Type: Publication series
  • Date: 11/30/2012

United Kingdom – Draft Regulations on RTI Payroll Reporting, Reasonable Excuse, Penalties 

KPMG LLP in the United Kingdom reports that the U.K. tax authority, HMRC, published the draft regulations for Real Time Information (RTI) which include the regulations relating to the easements regarding the timing of submissions. On November 26, HMRC published further guidance relating to the easements, with particular reference to expatriate workers and employees receiving share incentives. HMRC’s guidance also indicates it will apply the “reasonable excuse” approach to “any employee in respect of employment-related securities.” This report also covers guidance relating to penalties for late filing of returns and the filing of inaccurate returns under RTI.

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