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10 Chartered Accountants

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RTI updates issued
12 February 2014

HM Revenue & Customs (HMRC) has issued updated guidance for employers on the Real Time Information (RTI) reporting of PAYE information.

HMRC said on 16 January that the updates were designed to help employers prepare for changes they would see on payroll submissions from April 2014 and new entries they would need to make on payroll records. The updates include:

  • a late reporting reason that can be entered on a late Full Payment Submission (FPS)
  • being able to make a first 2014-15 PAYE submission any time after 6 March 2014
  • providing bank account details on an Employer Payment Summary (EPS) to receive quicker repayments
  • a new online appeals facility that will be introduced in 2014-15
  • more about what counts as a reasonable excuse for not reporting on time
  • updated guidance for employers exempt from filing or unable to file online.

Link: Operating PAYE in Real Time (RTI)

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