HMRC has extended the PAYE reporting deadline for certain small businesses with 50 or less employees until 5 October 2013 – a further 6 months.
HMRC recognise the difficulties of RTI for small employers who pay staff weekly, or more frequently, but only run their payroll monthly. To help them prepare for and adapt to the new process they have relaxed the deadline. These businesses may send information to HMRC by the date of their regular payroll run but no later than the end of the tax month (5th).
For further information, visit Booth Ainsworth
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