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<p>HMRC began the phased introduction of Real Time Information (RTI) in 2012. Under
RTI, information about tax and other deductions under the PAYE system is transmitted
to HMRC by the employer every time an employee is paid.</p><p> </p><p>Since April
2014 all employers have been required to report in real time with 1.9 million schemes
covering 48 million employees now reporting through RTI.</p><p> </p><p>HMRC’s analysis
of PAYE data, submitted through RTI, for the first 12 months since April 2017 indicates
the reform to the off-payroll working rules (often known as IR35) in the public sector
has raised an additional £550 million in income tax and NICs in its first year.</p><p>
</p><p>RTI is a proven and effective tool for the monitoring of PAYE data including
those public sector engagements to which the off-payroll working rules apply.</p>
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