HMRC has commenced a Post Implementation Review (PIR) of reporting PAYE payments under Real Time Information (RTI).
The PIR into RTI is a formal piece of governance that takes HMRC has to undertake around 6-12 months after a particular programme’s implementation has closed. It is intended to be a relatively short exercise. Below [or attached] are the Terms of Reference.
David Gauke agreed and the RTI Programme board endorsed the approach for HMRC to meet with external representatives to gather their views for the PIR. The CIOT is pleased to be engaged in this process and ahead of meeting with HMRC we want to capture your views on operational improvements you would like HMRC to consider.
We want you to tell us your most important concerns with a measure of the impact it is having and what benefits you anticipate if HMRC were able to deliver a solution.
Please email us (award [at] att.org.uk) your comments on the following in relation to the introduction of RTI:
- what HMRC did well;
- what HMRC could have done better;
- what employers are still struggling with;
- lessons HMRC can learn for the future; and
- further work or actions to be considered by HMRC.
Terms of Reference PIR
The PIR will examine all relevant aspects of post programme closure implementation and live running of Real Time Information to enable the following objectives to be met:
- evaluate the extent to which the benefits and business outcomes stipulated in the Business Case have been realised;
- compare planned costs and benefits with actual costs and benefits to enable an overall assessment of value for money to be made;
- report on the rational scope and cost of change requests raised or approved post closure and review the effectiveness of Programme-funded changes delivered post closure;
- compare forecast and actual live performance of the supporting systems, services and capabilities delivered, identifying aspects that have had both positive and negative impacts;
- recommend actions required to maximise the effectiveness of the business change and capabilities delivered, including improved operational performance, benefits realisation and the delivery of business outcomes;
- evaluate the handling of risks, issues, dependences, actions, decisions and reporting requirements handed over to business owners at closure;
- review the actions taken to archive Programme documentation including handover of key documentation to appropriate individuals
- report on the effectiveness of Programme closure communications to stakeholders
- recommend further appropriate work or actions required, together with indicative timescales and responsibilities.