HMRC have announced relaxation of RTI reporting arrangements for businesses with fewer than 50 employees.
On the 19 March a relaxation to the RTI reporting requirements for small employers, who pay their employees weekly, or more frequently, only process their payroll monthly, may need longer to adapt to the RTI regime, which starts on 06 April 2013.
Until 05 October 2013, employers with fewer than 50 employees may send information to HMRC by the date of their regular payroll run but no later than the end of each tax month. HMRC have advised employers to report their PAYE information by the last payday of the month so that they start to get into the habit of reporting PAYE information ‘on or before’ by October. The deadline for submitting an Employer Payment Summary and for making PAYE payments to HMRC remains the 19th (or 22nd if electronically) of the month.