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News - 21 March 2013

Real Time Information (RTI) latest: relaxation of reporting arrangements for small businesses

HM Revenue & Customs (HMRC) recognise that some small employers who pay employees weekly, or more frequently, but only process their payroll monthly may need longer to adapt to reporting PAYE information in real time. HMRC have therefore agreed a relaxation of reporting arrangements for small businesses.

Until 5 October 2013, employers with fewer than 50 employees, who find it difficult to report every payment to employees at the time of payment, may send information to HMRC by the date of their regular payroll run but no later than the end of the tax month (5th).

HMRC will continue to work with employer representatives during the summer to assess and understand the impact of RTI on the smallest businesses and consider whether they can make improvements to real time reporting which will address their concerns without compromising the benefits of RTI or the success of the Department for Work & Pension's Universal Credit.

Tonmoy Kumar, Manager of the Accounts Department of ABDS comments:
“If you are unsure and need any help and advice on PAYE, RTI, National Insurance, or you need to keep abreast of changes in legislation and how it could impinge upon your business, contact us at ABDS to discuss how we can help. Or see HMRC's guidance on exceptions to reporting PAYE information 'on or before' paying an employee.”

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