HMRC is urging payroll operators to be careful when reporting the RTI hours worked field so staff do not miss out on any benefits owed to them, especially crucial with the roll out of Universal Credits.
Of particular concern to HMRC is the tendency by some employers to mistakenly use the ‘other’ field rather than selected one of the banded-hours options.
An HMRC spokesman said: “It is important to record the correct number of hours your employees have worked to help ensure that they receive the right amount of benefits and tax credits they are entitled to".
For the RTI project to work successfully, HMRC stresses that use of the ‘other’ field is intended only for individuals with an irregular pattern of employment or where the payment relates to an occupational pension or annuity.
The Revenue is also reminding employers, where staff are paid on a quarterly basis, that it is now time to make their first RTI submission of the current tax year.