Rti - what info is used?

I found the missing link in my rti conundrum!

Employers send earnings info to HMRC during payroll, HMRC forward the details (4x daily) ON THE DATE ENTERED AS DATE PAID.

So as long as the date entered as paid or the date employers send a late report is within that assessment period its all good, but if the date employers report is after the end of an assessment (whether or not the correct date is entered as date paid) it will fall in the next AP.

With the recent caselaw making specific reference to income earned during the AP rather than just received/ reported as received during the AP I’m sure it adds credence to a reassessment based on incorrect earnings info.