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Relaxation on RTI time limits

Date: 10th December, 2012   |   Author: Cathy Corns   |   Comments: 0

You may remember that from April 2013 employers have to start sending PAYE information in real time (Real Time Information – RTI).  This means the information must be sent on or before the date the payment is made.

HMRC has now outlined a (narrow) set of circumstances where employers will be allowed extra time to send information to HMRC.  They propose to allow up to 7 days to report PAYE information where:

• Payments vary depending on the work done, where it is impractical to report in real time such as a casual worker in a pub paid at the end of the night;

• Payments are made to employees for whom employers do not have to maintain a deductions working sheet.

Additionally HMRC proposes to allow up to 14 days to report payments of benefits and expenses subject to national insurance but not taxed under PAYE.


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