RTI penalties delayed again

Automatic in-year RTI late filing penalties start on 6 October 2014.  However, HM Revenue and Customs have recently announced that the start date for penalties on PAYE schemes that have fewer than 50 employees will now be delayed until 6 March 2015. HMRC have said that the extra time will give smaller employers, who appear to be experiencing the greatest difficulties with RTI, more time to adjust their processes to comply with RTI requirements. It will also allow HMRC more time to update its systems and enhance its guidance and customer support.  To qualify for the 5 month deferral, the employer must have fewer than 50 employees on the payroll at 6 October 2014.