Real time information: relaxation of PAYE reporting for certain micro employers until April 2016 | Practical Law

Real time information: relaxation of PAYE reporting for certain micro employers until April 2016 | Practical Law

On 9 December 2013, HMRC announced that, until April 2016, certain micro employers will be able to report PAYE information on or before the last payday in the tax month instead of in real time.

Real time information: relaxation of PAYE reporting for certain micro employers until April 2016

by Practical Law Tax
Law stated as at 10 Dec 2013 • United Kingdom
On 9 December 2013, HMRC announced that, until April 2016, certain micro employers will be able to report PAYE information on or before the last payday in the tax month instead of in real time.