To ask the Chancellor of the Exchequer what steps have been taken to ensure that PAYE in real time has been tested on (a) businesses with fewer than 10 employees and (b) businesses with one employee.

As part of the development of PAYE real time information (RTI), HMRC has been running a pilot with employers. To date, there are over 28,000 employers in the pilot with nine or fewer employees, of which over 12,000 have one employee.

HMRC has also commissioned independent research exploring the impact of RTI during the pilot. This research is looking at confidence levels, ease and the overall impact of RTI on the employers' businesses. The findings will be used in conjunction with a wider evaluation of the pilot, which will include an assessment of the impacts on HMRC.