Real time PAYE reporting (UK Finance Act 2015)

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. When will an employer provide form P45 to an employee?

  2. Which employers can make use of the HMRC Basic PAYE Tools package?

  3. 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)?

  4. How are details of benefits reported under RTI?

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

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

  7. How long is the grace period before a penalty is imposed in respect of a late full payment submission?

  8. How is end of year payroll information reported under RTI?

  9. When can employers pay their PAYE/NIC on a quarterly basis?

  10. How do employers report the number of hours worked by each employee to HMRC?

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