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RTI changes announced by HMRC

14th January 2014

Changes to the reporting of PAYE in real time have been announced by HMRC.


The updates are as follows:

  • a ‘Late reporting reason’ that can be entered on a Full Payment Submission (FPS) that’s late
  • being able to make your first 2014-15 PAYE submission any time after 6 March 2014
  • providing bank account details on an Employer Payment Summary (EPS) to get quicker repayments
  • new fields on an Earlier Year Update (EYU) you’re completing for 2013-14
  • a new online appeals facility being introduced in 2014-15
  • more about what counts as a reasonable excuse if you don’t report on time
  • updated guidance for employers exempt from filing or unable to file online

The changes will be effective from April 2014. For further information visit the HMRC website.

Tags: paye rti 2013/14
David Williams MCIPP

David Williams MCIPP