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As reported in Taxation last week, HMRC are writing to all employers who operate certain specific PAYE schemes, to set out the effects of reporting in real-time.
While some of schemes will enter into the real-time information (RTI) system from April 2013, a 12-month delay will apply to care and support employers, those with religious objections to electronic communications, and users of the special schemes for examination fees, electoral payments, direct payment and direct collection schemes.
The Revenue has confirmed that simplified PAYE deduction scheme will remain open until April 2014 for care and support employers who currently use the scheme and wish to file on paper.
The arrangement means the existing annual paper filing set-up for people who employ care workers, and for certain religious groups, will be retained for an additional year, enabling the taxman to collaborate with representatives of those affected to ensure the best paper-filing solution is fully tested and developed for when the move is made to RTI.
Tax award schemes, offshore protocol, and contractor only (no employees) schemes are outside the scope for reporting in real-time and will not be required to do so, due to their unique nature, said HMRC.
