PAYE — a round-up of rceent developments

Many employers will already be operating RTI reporting, which requires employers to submit certain payroll information to HM Revenue & Customs (HMRC) on or before the time the PAYE payment is made.

Employers with fewer than 50 employees now have until April 2014 to comply with RTI requirements. Until that date, they can continue to file returns by the earlier of the date of their regular payroll or the end of the tax month. This is an extension of the original concession for small businesses, which was due to end in October 2013.

The Finance Act 2013, which received Royal Assent last week, contains provisions to amend how penalties for late RTI returns will be calculated and charged…

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