PAYE - Real Time Information (UK Finance Act 2013)

In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again.

  1. Which of the following forms are still used under RTI?

  2. When should a full payment submission normally be submitted?

  3. How is end of year information reported under RTI?

  4. Why is payroll alignment necessary?

  5. How do employers report the number of hours worked by each employee?

  6. How does most payroll software report payroll information to HMRC?

  7. Which employers can make use of HMRC's Basic PAYE Tools package?

  8. With RTI, which employers have to report PAYE details for employees earning below the NIC lower earnings limit?

  9. How many full payment submissions will an employer have to make each tax year if they pay PAYE quarterly, and have one weekly paid employee and one monthly paid employee (who is paid every 4th or 5th week at the same time as the weekly paid employee)?

  10. How are details of benefits reported under RTI?