HMRC research into employers and intermediaries in a post-RTI world

01 September 2014

HMRC have published research commissioned to better understand the attitudes and capabilities of employers after the introduction of real time information.

This research was intended to:

· Provide HMRC with a greater understanding of how employers manage Benefits in Kind (BiKs) and Expenses, and to help determine whether they could increase the number of employers who payroll these;

· Explore the PAYE system to better understand the roles and relationships within the PAYE system, specifically between HMRC, employers, payroll providers and individuals and to see how employers can be supported to help individuals and reduce the flow of interactions between individuals and HMRC.

· Understand the impact of RTI on payroll companies; how it is being experienced, attitudes and behaviours since the introduction of RTI; relationships between payroll companies and their clients; and consider the extent to which payroll companies have been, or anticipate being affected by the introduction of RTI.

Some of the findings are unlikely to surprise readers. For example the report tells us that “Employers feel they are often the first port of call when employees have questions or

queries about tax.” However other answers could provide new insights, particularly perhaps in the realm of expenses and benefits.