Late RTI exemption for some small employers

HM Revenue and Customs has recognised that small employers who process their main payroll monthly, but pay some workers weekly or at other times during the month, may need longer to adapt to real time reporting (RTI), coming in this month. A late change means employers with fewer than 50 employees in this position can send information to HMRC on or before the date of their monthly pay run, but only in a temporary relaxation until 5 October.

See http://www.hmrc.gov.uk/news/relax-small-business.htm (thanks to Sandy Adirondack’s Legal Update http://www.sandy-a.co.uk/employment.htm#paye-realtime).