The PAYE and National Insurance
information stream provides practitioners with guidance on the basic principles of PAYE/NI as it impacts on public service bodies, bringing together advice and guidance on more than 60 topics that present special difficulty. The Real Time Information (RTI) regime commenced on 6 April 2013, and all companies have been required to operate RTI since October 2013. Under RTI, employers are required to submit details to HMRC each time they make a payment to an employee, at the time the payment is made. Detailed guidance concerning RTI may be accessed via the HMRC website.