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.
Please see HMRC's guidance on exceptions to reporting PAYE information 'on or before' paying an employee.
Exceptions to reporting PAYE information 'on or before' paying an employee
