PAYE Real Time Information

The introduction real-time reporting of PAYE for micro-enterprises is being delayed.  Existing employers with nine or fewer members of staff will be able to report PAYE information on or before the last payday in the tax month until April 2016.  The existing exemption was due to expire in April 2014.  Real-time reporting requires PAYE information to be sent to HMRC on or before the day employees are paid.  There are a number of ongoing exemptions to the real-time rules.  Some employers, such as those in the horticultural sector, will have a week to report payments to casual workers.