HMRC has just published information about circumstances where employers will be allowed extra time, in some limited cases, to send real time PAYE information to HMRC.
By way of reminder , from April 2013 employers will start sending PAYE information in real time, ‘on or before’ the date the payment is made.
In summary, employers will have up to 7 days or the next routine payday to report:
- Payments are made on the day of the work and vary depending on the work done, where it is impractical to report in real time
- Payments are made to employees for whom employers do not have to maintain a Deductions Working Sheet (P11).
There will also be extra time to report payments of benefits and expenses subject to Class 1 NICs but not taxed under PAYE.
HMRC has now published draft regulations in relation to this with comments requested by 11 January 2013.