HMRC relaxes RTI reporting
HMRC has temporarily relaxed the rules on electronic or real-time information (RTI) reporting of tax, pay and national insurance for some employers.
RTI is a new reporting requirement, which comes in from 6 April and entails sending PAYE information to HMRC every time employees are paid.
The relaxation will apply to employers with fewer than 50 staff and who pay employees weekly or more frequently, but who only process their payroll monthly.
Until 5 October 2013, these businesses may send information to HMRC by the date of their regular payroll run but no later than the end of the tax month (5th of each month).
This would apply, for example, where a farm secretary visits monthly but employees get payments on account each week. Although they will be allowed to report when they run their regular payroll, they must still do so electronically.
How to prepare for real-time payroll reporting
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