HMRC has extended the time that micro employers – those with nine or less employees – are allowed to report PAYE in real time. They will be allowed to continue reporting the information on or before the last payday of each month, rather than on every individual payday. HMRC director general for personal tax Ruth Owen described the extension until April 2016 as “a good balance”, and that it minimised the potential impact on micro employers by giving them extra time to adapt to real-time information (RTI) reporting.
Source: Employee Benefits
