Employers are reminded that from April 2013, PAYE returns will need to be sent electronically to HMRC, using new Real Time Information (RTI) software.
Under RTI, employers will normally have to report payments of employment income to HMRC before, or at the same time as, the payment is made (with some exceptions). This new process replaces the existing procedure where a report is sent to HMRC at the end of the year.
Employers are encouraged to visit the HMRC website at www.hmrc.gov.uk/rti for further information, including how to prepare for the transition.
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