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HMRC set to relax RTI ‘on or before’ rule in some situations

November 6, 2012


HMRC has announced it will publish guidance by the middle of November on how some employers will be allowed more time to submit PAYE under their Real Time Information reporting obligations.

Some employers, but in strictly limited circumstances only, may be allowed to report RTI up to one week after paying employees. The central obligation of RTI for the overwhelming majority of employers is that they must report PAYE ‘on or before’ the point at which they pay their employees.

This latest guidance from HMRC comes in response to concerns that some employers may struggle with the “on or before” rule, for example hospitality sector employees with casual workers paid in cash and seasonal agricultural workers harvesting fruit, working irregular hours.

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