HMRC have announced that the start date for RTI late filing penalties for PAYE schemes with fewer than 50 employees has been postponed until 6 March 2015. The start date had originally been scheduled for 6 October 2014.

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.