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HMRC has announced a couple of updates as regards Real Time Information reporting:

New Starter Process - Employees with More than One Job

The previous guidance required Statement C and the Basic Rate Code BR to be applied in all cases - so that the employee might end up paying Basic Rate tax on all employment income sources. The guidance has been amended to allow the P45 to be used and Statement B to be applied, where appropriate. Real Time Information - Starter Declarations from 6 April 2013.

The Chartered Institute of Taxation has stated that HMRC acknowledges that this process has gone through several changes and that HMRC will accept if an employer's payroll software applies previous versions of these rules.

When the 'On or Before' Rule is Relaxed for 'Smaller' Employers - How to Fill in the FPS

We previously advised that there would be a transitional period for 'smaller' employers with fewer than 50 employees, in that they could choose to send their RTI payroll information by the date of their habitual payroll 'run' but no later than the end of the tax month, and that this would apply for the first 6 months to 5 October 2013.

The Chartered Institute of Taxation has issued further guidance (based on input from HMRC) on how to complete the Full Payment Submission or FPS, in such cases - for instance, all payments are to be 'pegged' to the last payment date in that month - see RTI - How to Report Payments on the FPS When the "On or Before" Relaxation is Used