HMRC has recently published information about circumstances where employers will be allowed extra time, in some limited cases, to send real time PAYE information to HMRC. In conjunction with Chartered Accountants Ulster Society, the Northern Ireland Tax Committee held a free seminar presented by HMRC on the subject of Real Time Information (RTI) on Wednesday 28 November.

From April 2013 employers will start sending PAYE information in real time, ‘on or before’ the date the payment is made.

In summary, employers will have up to 7 days or the next routine payday to report:

• Payments are made on the day of the work and vary depending on the work done, where it is impractical to report in real time
• Payments are made to employees for whom employers do not have to maintain a Deductions Working Sheet (P11).

There will also be extra time to report payments of benefits and expenses subject to Class 1 NICs but not taxed under PAYE.

HMRC has now published draft regulations in relation to this with comments requested by 11 January 2013.