These guidelines explain the most common Real Time Information (RTI) reporting errors that can lead to disputed charges. They are for employers and anyone who submits payroll information on their behalf. They may also be useful for tax agents and professional bodies that provide advice on these matters.

These guidelines:

• provide background information on RTI disputed charges
• highlight the most common errors
• advise how to avoid making these errors
• explain what to do if you make a mistake

Read these guidelines alongside existing HMRC guidance. We’ll link you to the relevant information when you need it.

Following these guidelines will help you avoid errors and reduce the risk of penalties or the need to correct returns.