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Largest employers free to choose RTI start date

September 4, 2012


HMRC has confirmed that larger UK employers defined as those with 5,000 or more employees will not be mandated into RTI from 6th April 2013.

The start of the tax year on 6th April 2013 is the date all smaller employers are being mandated to start RTI reporting. They have no choice in the matter.

Those organisations with 5,000 or more employees only will be free to agree a start date with HMRC before or after April 2013 for reporting Real Time Information (RTI).

The largest 1,000 PAYE schemes will be approached directly by HMRC via their Customer Relationship Managers, software developers or payroll bureaus to agree an RTI ‘migration’ date.

The largest employers are effectively free to choose when they start reporting Real Time Information to HMRC: Either before April 2013, which will allow them not to send in a 2012/13 employer end of year return; or after, May 2013 when the bulk of smaller employers will already have started reporting RTI

HMRC have indicated that they do not want to offer the largest employers the period of calendar April or May 2013 as a start date to ease the volume of reporting they will face at that time as smaller employers enter RTI during this April May period.

HMRC confirmed that all employers will be routinely reporting PAYE in real time by October 2013.

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