Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment has been made of the main reasons why employers repeatedly report earnings late; and if he will make a statement.

HM Revenue and Customs (HMRC) identifies and contacts customers who file Real Time Information returns late. This customer insight is being used to build a picture of the underlying reasons for late filing. HMRC is not currently able to provide a full assessment of these reasons.