Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Compliance definition

What does Compliance mean? In legal practice, compliance describes the processes by which an organisation and its officers ensure adherence to applicable laws, regulatory requirements, licence conditions, professional rules, court orders and relevant industry codes. It is a descriptive expression rather than a single defined legal term, though specific regimes prescribe detailed obligations (for example, UK GDPR/Data Protection Act 2018 and, in Ireland, EU GDPR; anti-money laundering and counter-terrorist financing rules; and sectoral conduct requirements). Key features include identifying legal and regulatory obligations; implementing proportionate policies, controls and training; monitoring and record-keeping; regulatory notifications and reporting (including suspicious activity reports); and engagement with...

UK PAYE and Real Time Information: Employer Reporting (FPS/EPS), In-year and Annual Compliance, Coding Notices, Forms, and Penalties

Published by a LexisNexis Tax expert

Practice notes

The Pay As You Earn (PAYE) regime depends on a range of Reporting duties, paperwork and Compliance. Employers must declare employee pay on a monthly and an annual basis. There are also several in-year notifications, for example for starters, leavers and when certain benefits are provided. Real time information (RTI) has been in place for all employers and pension providers since October 2013. It replaced many of the earlier rules linked to PAYE filing and compliance. This Practice Note sets out an overview of the principal compliance obligations connected with PAYE, and outlines how these have been shaped by RTI.

RTI reporting

Historically, the PAYE framework created an issue (for HMRC, and potentially for taxpayers as well) because HMRC did not know how much should have been deducted from employees under PAYE until after the close of the relevant tax year. This arose because employers only needed to inform HMRC once each year (on form P35) how much they had paid to employees via their payroll. That form was filed with HMRC after the year had ended in practice...

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Web page updated on 22/05/2026

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