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.