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What are HMRC's reasons for late reporting of RTI?

The late reporting reasons are as follows.

  • A Notional payment: Payment to Expat by third party or overseas employer.
  • B Notional payment: Employment related security.
  • C Notional payment: Other.
  • D Payment subject to Class 1 NICs but P11D/P9D for tax.
  • F No working sheet required; Impractical to report.
  • G Reasonable excuse.
  • H Correction to earlier submission.

For more information, please see HMRC's guidance.

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