HMRC has also published the following on their What’s New web pages: HM Revenue & Customs (HMRC) recognise that some small employers who pay employees weekly, or more frequently, but only process their payroll monthly may need longer to adapt to reporting PAYE information in real time. HMRC have therefore agreed a relaxation of reporting arrangements for small businesses for a transitional period until April 2014. This relaxation means that employers with fewer than 50 employees, who find it difficult to report every payment to employees at the time of payment, may send information to HMRC by the date of their regular payroll run but no later than the end of the tax month in which the payments are made (a tax month always ends on the 5th of a calendar month). HMRC will continue to work with employer representatives to assess and understand the impact of RTI on the smallest businesses and consider whether they can make improvements to real time reporting which will address their concerns without compromising the benefits of RTI or the success of the Department for Work and Pension's Universal Credit.
Please see HMRC's guidance on exceptions to reporting PAYE information 'on or before' paying an employee.
Exceptions to reporting PAYE information 'on or before' paying an employee
CIOT real time information ‘on or before’ supplementary survey
24 September 2013
A number of members have commented that HMRC’s RTI ‘on or before’ online survey did not provide enough space for additional comments to be made.
Consequently, the CIOT (Chartered Institute of Taxation) has launched a very short supplementary survey to enable individuals to explain the reasons for ‘on or before’ reporting problems and any suggestions about how to resolve these.
If you have encountered any problems with ‘on or before’ reporting or have found ways around potential difficulties please do complete their survey .
HMRC’s ‘on or before’ survey has now closed and on their behalf thank you to all who took the time to contribute their views. HMRC will analyse the feedback received alongside other customer insight work and evidence and consider options, before making recommendations to Ministers in November.
For those members who contacted the CIPP policy team with their individual comments, the details have been passed on to HMRC.
Real time information: duplicated employments
2 October 2013
At the Student Loan consultation forum members raised concerns around duplicate employments.
As a reminder, employers can find guidance around new starters through this link - http://www.hmrc.gov.uk/payerti/employee-starting/new-emp-info.htm .
It is important to remember whether using commercial payroll software or Basic PAYE Tools, that employers don't put another start date on any FPS - including where employers haven’t put a start date on their first FPS for the employee. If employers have incorrectly reported the
CIPP Policy News Journal
16/04/2014, Page 343 of 519
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