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.