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In its press release Record Number of Employers Report PAYE in Real Time HM Revenue & Customs has confirmed that it will be seeking to extend the temporary relaxation of the rules which require PAYE returns to be made on or before payment is actually made, from October 2013 to April 2014.

 This relaxation allows smaller businesses (with fewer than 50 employees) to make a single return on a monthly basis as reported at LITRG Welcomes HMRC's Relaxation of RTI Reporting by Small Employers. This is particularly helpful for employers with several payment runs in a month, (e.g., with weekly- and monthly-paid staff) but who prepare payroll returns at (say) the end of the month.

No doubt many smaller employers will welcome the further flexibility that this extension will provide. But as this regular reporting under RTI provides vital information for Universal Credit, there may be a trade-off between ease of RTI reporting and the national roll-out of the new Credit, due from October this year.