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Employers who operate specific PAYE schemes will not report RTI until 2014

October 9, 2012


HMRC has exempted a small number of employers from starting to report PAYE Real Time Information from April 2013, allowing them a further year before they begin.

HMRC has committed to write to all employers explaining how reporting PAYE from April 2013 will affect them.

Those employers who will start reporting RTI from April 2014 include care and support employers, employers with religious objections to electronic communications and users of the special schemes for examination fees, electoral payments, direct payment and direct collection schemes.

However the overwhelming majority of employers that do not fall into these categories are required by law to start reporting RTI in April 2013 from the start of the tax year on 6 April 2013.

The Simplified PAYE Deduction Scheme will therefore remain open until April 2014 for care and support employers who currently use the scheme and who wish to file on paper.
This means that the existing annual paper filing arrangements for people who employ care workers and for certain religious groups will be retained for an additional year until April 2014.

HMRC says this delay will enable it to work closely with representatives of care and support employers and religious groups to ensure that the best paper-filing solution is fully tested and developed for them when they move to real time reporting.

Tax award scheme, offshore protocol and contractor only (no employees) schemes, due to their unique nature, are outside the scope for reporting in real time and will not be required to do so at all.

Full information, including details of these schemes and when they should start reporting PAYE in real time is available from HMRC’s RTI employer FAQs on HMRC’s website.

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