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Views sought over RTI ‘on or before’ rule

27 August 2013
Issue: 4417 / Categories: News , RTI , Admin , Employees , Income Tax

HMRC have launched an online survey to ascertain how difficult employers and agents are finding the real-time information (RTI) obligation to report PAYE details on or before employees’ payday.

Respondents must have several numbers to hand to complete the poll, which closes on 13 September 2013:

HMRC have launched an online survey to ascertain how difficult employers and agents are finding the real-time information (RTI) obligation to report PAYE details on or before employees’ payday.

Respondents must have several numbers to hand to complete the poll, which closes on 13 September 2013:

  • Payroll clients for whom they act.
  • Payroll clients who pay their employees weekly, fortnightly, four weekly, monthly, quarterly and annually.
  • Payroll clients who have increased or decreased the pay frequency of employees as a result of RTI.
  • Clients who make additional payments to employees between normal payroll runs.
  • Clients for whom ‘on or before’ is difficult in employee ranges 1- 4, 5-9, 10-49, 50-99, 100-250 and 251-plus.

Paul Aplin of AC Mole and Sons said, “The ‘on or before’ rule will significantly increase the payroll frequency for many small employers. Those who use an agent or bureau will face increased costs because of it.

“Ministers listened to concerns and introduced a temporary easement until 5 April 2014, allowing monthly reporting for employers with fewer than 50 employees. Anyone who has concerns about what will happen when the easement ends should complete the HMRC survey; it may well be a case of speak now or forever regret it,” warned Aplin.

Issue: 4417 / Categories: News , RTI , Admin , Employees , Income Tax
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