RTI riddles for employers

Question: When does a year not mean a year? Answer: When it's part of Real Time Information (RTI).

Many one-man companies have been used to dealing with PAYE once a year, declaring a bonus in March – above the NIC lower earnings limit but below the tax threshold, so that a qualifying year goes on the NIC record. The traditional 'wife's wages' payment then happens before finalisation of the annual company accounts. Can the company have an 'annual scheme' under RTI?