PAYE reported under Real Time Information which includes Class 1 NIC and Student Loan Deductions
Real Time Information Returns due under the PAYE regulations and associated NIC and SL regulations
Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (SI 2003/2682) – regulation 67B (real time information returns) and regulation 67D (exceptions to regulations 67B).
This guidance does not give any information about the obligation itself. You should refer to the relevant legislation or guidance for the specific tax or duty concerned if you need to know more about the obligation.
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