The temporary relaxation of real-time PAYE reporting rules has been extended to April 2014, HM Revenue & Customs has announced.
Real-time information sees PAYE reported on or before the date payment is made, while changes will be reported as and when they occur, rather than at the end of the financial year.
Although the system commenced in April, following criticism from stakeholders and institutes, allowances were made for businesses with fewer than 50 employees, allowing them to continue reporting their payrolls monthly until the 5 October while they prepare.
That deadline has now been pushed back until April next year, meaning businesses will not be required to change their approach halfway through the tax year, HMRC said.
As with the current relaxation, businesses are still required to report through the new system, but are able to do so once a month, rather than each time they pay their employees.