Relaxation of RTI arrangements for small businesses

20 - 09 - 2013

HMRC has announced that it will relax RTI reporting arrangements for small businesses for a transitional period until April 2014.

It has made this decision based on the fact that some small employers pay employees weekly or more frequently but only process their payroll monthly so may need more time to adapt to reporting PAYE in real time.

Employers with fewer than 50 employees who have difficulty reporting every payment at the time that the payment is made may send information by the date of their regular payroll run but no later than the end of the tax month in which the payments are made (a tax month always ends on the 5th of a calendar month).


HMRC says it will ‘continue to work with employer representatives to assess and understand the impact of RTI on the smallest businesses’. It will also consider whether it can improve RTI ‘without compromising the benefits of RTI or the success of the Department for Work and Pension's Universal Credit’.







Foremans LLP Umberlla
Foremans LLP