Real Time Information (RTI), the requirement for employers to submit payroll data to HMRC on or before wages and salaries are paid to employees, was introduced from 6 April 2013.

However during the 2013/14 tax year this general rule is relaxed for employers with fewer than 50 employees who may submit their payroll data by 5^th of the following month. It has recently been announced that this concession will be extended to 5 April 2016 for employers with 9 or fewer employees.

This relaxation is very useful as it should be remembered that penalties will start being imposed for late submissions from 6 April 2014.