Enter Your E-mail

One of the most difficult issues for employers dealing with the new “Real Time Information” reporting for PAYE is that they are required to make their online returns to HMRC “on or before” payment – in other words, either simultaneously or beforehand.

Employers, agents and professional bodies have long warned that this is all but unworkable for many businesses, particularly those which pay shift workers or casual labour out of normal business hours, such as in the catering and food industries.  Of course HMRC might argue that these are some of scenarios where it would most like to see “on or before” reporting applied.

There are some exclusions from “on or before” reporting such as might apply for casual bar staff – see HMRC Relaxes "On or Before" Reporting Rule in Some Cases - and there is a general “soft landing” phase for smaller businesses with fewer than 50 employees up until April next year RTI: HMRC Extends Relaxation of "On or Before" Reporting for Further 6 Months but many interested parties have expressed concern that the basic requirement is unachievable for too many businesses.

The CIOT has reported that HMRC has announced an extension to their “call for evidence” so that the deadline is now 20 September – employers and agents dealing with RTI are urged to take the survey here.