Under plans announced by the previous government, from April 2026 employers would have been required to provide more detailed employee hours data through PAYE Real Time Information. In our response to the original consultation which proposed this, the Institute argued that HMRC should not proceed with these plans and should instead ensure that it makes more effective use of the data it already collects. The Government has now announced in HMRC’s latest Stakeholder Digest that it is withdrawing these specific plans after listening to stakeholder feedback about the administrative burden these requirements would have brought.
The requirements for the self-employed to provide start and end dates of self-employment and for company owner-managers to provide details of dividend income paid by their company in self-assessment tax returns are going ahead as planned. These requirements will come into effect from 2025/26 for which guidance will be published in due course.
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