Existing employers with nine or fewer employees will be able to report PAYE information on or before the last pay day in the tax month until April 2016, HMRC have announced.

The department has acknowledged that some of the smallest firms and their agents need more time to adapt to real-time information (RTI), and has agreed to allow two years for affected parties adapt their processes to ensure they are ready to report all payments in real time.

All employers will be required from April 2016 to report PAYE each time they pay their employees, unless an exception applies. The Revenue will be encouraging micro businesses to adapt their processes sooner …