KPMG LLP in the United Kingdom reports that many employers have been experiencing difficulties in reporting information under “real time information” (RTI) where an Appendix 5 agreement (Net of Foreign Tax Credit Relief Scheme) is in place. They have written to the U.K. tax authority, HMRC about the issues that have arisen. It has become clear that not all payroll software deals with these agreements in the same manner under RTI. HMRC has contacted software providers, and KPMG LLP (U.K.) understands that some providers are amending their software to address the Appendix 5 agreement-related issues from April 6, 2014. Employers need to ensure they have the correct software for their needs and that where Appendix 5 agreements are in place, that their software deals with these correctly.