Most employers should now be reporting PAYE information to HM Revenue & Customs (HMRC) in real time. However, employers who operate certain types of PAYE scheme will begin from April 2014.
This applies to you if:
· you've been notified that you should begin filing your PAYE electronically in real time from April 2014 or
· you're entitled to file PAYE in real time using paper format from April 2014 but would like to file electronically
The following links will take you to guidance that will tell you what you need to do to get ready: