Any employers who are running payrolls in the UK need to note that from 6 April 2013 employers will have to start reporting PAYE information to HMRC in real time. This means that employers (or their accountant) will have to:
- Send details to HMRC every time they pay an employee, at the same time they pay them.
- Use payroll software to send this information electronically as part of their routine payroll process.