RTI Compliance Deadline Extended for Micro Businesses (Nine or Fewer Employees)

HMRC has announced an extension of the deadline for micro businesses to comply with real time reporting of Pay As You Earn (PAYE) records.


Micro businesses have been defined as firms with nine or fewer employees. This extension will allow these companies to report PAYE information on or before the last payday in the month, rather than every payday, until April 2016.

It should be noted, however, that the latest relaxation will not extend to those that start up during the period.

HMRC had previously announced a relaxation to real time reporting for employers with up to 49 employees. This will still end as planned in April 2014.

Ultimately, all employers will have to report PAYE on or before the date they pay their employees by April 2016.

Whilst the deadline extension for micro-businesses is welcome, the task for firms with up to 49 employees remains the same. Should your company fall into this bracket and you are still unsure of your obligations under real time information, you are urged to contact Ken Davies, Mitchell Charlesworth Payroll Services Director on tel: 0151 423 7500 or email: ken.davies@mitchellcharlesworth.co.uk.

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