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HMRC confirms limited extension to RTI 'on or before' reporting rule

November 12, 2012


HMRC has confirmed that in limited circumstances employers will be allowed an extension of up to 7 days to the ‘on or before’ RTI reporting rule.

‘On or before’ is HMRC’s requirement whereby the overwhelming majority of employers have to report RTI to HMRC on or before the point at which they pay their employees. HMRC announced last week that following consultation they had decided to relax in strictly limited circumstances the ‘on or before rule’ after stakeholders demonstrated that in a small number of cases reporting PAYE in real time would be difficult or impossible.

To make reporting easier for such employers, HMRC propose up to seven days to report PAYE information where payments vary depending on the work done and it is impractical to report in real time, including:

•    A crop picker paid in cash at the end of the day, when their pay is based on how much they have picked

•    A casual worker in a pub paid at the end of the night.

•    Or for payments to employees for whom employers do not have to maintain a Deductions Working Sheet (P11).

HMRC propose up to 14 days to report payments of benefits and expenses subject to Class 1 NICs but not taxed under PAYE.

HMRC has announced it will publish draft regulations for comment in mid-November.

In addition, HMRC will also issue further guidance on the reporting of ad hoc advances of pay and a statement of operational practice on reporting of payments made by expat employers and those operating share schemes.

For more information please visit HMRC’s website at:

For a detailed summary of allowable exceptions to ‘on or before’ reporting:

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