Real Time PAYE Trial Information

The request was partially successful.

Dear Revenue and Customs,

According to http://www.hmrc.gov.uk/rti/joining-pilot... a pilot for reporting PAYE (Pay as You Earn) in real time is being run in 2012-13 prior to a roll out to [almost] all employers from April 2013.

In relation to this trial could you please release:

1. A breakdown of those companies which have been involved in the trial to-date by number of employees. I am happy to receive the information using whatever size categories the HMRC may use internally, but would like specifically to be able to see how many companies are involved with 0,1 and 2-9 employees.

2. A breakdown of the number of companies involved in the trial to-date which have used by type of software used to provide the information to HMRC including the numbers of companies using the "Basic PAYE Tools" "software" from HMRC http://www.hmrc.gov.uk/payerti/getting-s... broken down by the Windows, Mac, and Linux versions.

3. Any reports, including interim reports, produced reporting on the progress of the pilot. Specifically any updates/reports or similar provided to ministers.

4. The current (latest) risk register entries relating to the management of the Real Time PAYE project (or other material assessing the probability of going live with mandatory Real Time PAYE in April 2013 as planned and what issues need to be addressed to enable this.)

Regards,

--

Richard Taylor
Cambridge
http://www.rtaylor.co.uk

HM Revenue and Customs

FOI 1042/13

 

Dear Mr Taylor

 

Thank you for your communication of 13/01/2013 which has been passed to
HMRC’s Freedom of Information Team. 

 

We have allocated the above reference which you should quote if you need
to contact us. 

 

The Team will arrange for a reply to be sent to you which will either
comply with HMRC’s obligations under Freedom of Information Act or, if we
think it’s an enquiry that we don’t need to address under the terms of the
Act, let you know why.  If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer. 

 

HMRC

Freedom of Information Team

 

show quoted sections

HM Revenue and Customs

1 Attachment

Please find attached the response to your request made under the Freedom
of Information Act 2000.
<<FOI 1042-13 Response.pdf>>

Thank you

Tony High
HMRC Freedom of Information Act Team
Room 1C/25
100 Parliament Street
London
SW1A 2BQ

fax: 020 7147 0666
[email address]

The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.

HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.

This e-mail may have been intercepted and its information altered.

show quoted sections

Richard Taylor left an annotation ()

Response:

Part 1 of your request

The information that we hold within scope of your request is as follows:

Size
PAYE Schemes
0 590
1-9 : 25,781
10-49 : 7,789
50-250 :2,161
250-4999 : 570
5000+ : 82
Totals
36,973

Part 2 of your request

1,362 employers have used HMRC’s Basic PAYE Tools software; the remaining 35,611
have used commercial software products on the PAYE Real Time Information

Part 3 of your request

I can confirm that it is our intention to publish RTI progress reports and, therefore, that
information is exempt from disclosure by virtue of the exemption at section 22(1) of the FOI
Act - information intended for future publication.

Section 22 is also a qualified exemption, and I therefore have to consider whether it is in the
public interest to disclose the information at this time. I accept that there is a clear public
interest in HMRC providing information about the RTI. However, there is also a strong public
interest in allowing public authorities to manage the manner, form and timing of the
publication of information. On balance I therefore conclude it is both reasonable and in the
public interest to withhold this information.

The remainder of the information we hold within part 3 of your request is exempt from
disclosure by virtue of the exemption at section 36(2)(b) of the FOI Act - prejudice to the
effective conduct of public affairs. If we were to publish updates and reports that we have
provided to Ministers, then any future reports would be prepared on the basis that they
would be published. This is very likely to inhibit the full and frank provision of advice to
Ministers that is essential for the effective management and oversight of HMRC.

Section 36 is a qualified exemption, so I must consider the public interest. As I have
explained above, there is strong public interest in ensuring that HMRC is accountable for its
activities and is as transparent as possible.

But it is also very strongly in the public interest that HMRC are able to provide full and frank
advice and reports to Ministers, and that our people feel they can safely air their views and
concerns.

On balance, I have concluded it is not in the public interest to set aside the exemption for
this information.

2

Part 4 of your request

I can confirm that HMRC holds information within scope of your request, but this is also
exempt from disclosure by virtue of the exemption at section 36(2)(b) of the FOI Act.

Risk registers by their nature are negative, in that they focus on worst case scenarios. By
looking at the worst case, the programme can develop corresponding mitigations to manage
the risks either completely or to an acceptable level. Publishing risk registers is likely to lead
to these worst case scenarios being interpreted by some as likely scenarios, with
corresponding criticism of the policy. This in turn is likely to discourage honest and open risk
assessment, with a defensive approach to risk identification and recording.

As I explained above, the section 36(2)(b) is a qualified exemption, and the public interest
factors I set out above apply in relation to the information within scope of this part of your
request. In addition, publishing our risk registers is likely to seriously undermine the
effectiveness of our risk management processes, and put at risk the successful delivery of
RTI and other key programmes.

So, on balance, I have concluded it is not in the public interest to set aside the exemption for
this information.

Richard Taylor left an annotation ()

I'm reasonably encouraged by this response - the trial appears to involve a significant number of companies of varying sizes both using third party software and what HMRC provide themselves.

Hopefully therefore there is some chance of the system either working when it becomes compulsory or it's introduction being delayed if the system is not working for all by then.