Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to Answer of 29 November 2018 to Question 195470 on PAYE, whether the 95 per cent of RTI submissions reported on time refers to the (a) pay date self-certified by the employer in their PAYE Full Payment Submission or (b) date on which payment was credited to the employee's bank account as reported by the BACS hash information.

HMRC’s assessment of timely filing of Real Time Information (RTI) is based on the pay date provided by employers and pension providers.