Real Time Information: Timing of real time PAYE returns

HMRC has been working closely with stakeholders who have demonstrated that in a small number of cases reporting information in real time would be difficult or impossible. To make reporting easier for employers in these situations HMRC is proposing to allow extra time in some cases.
HMRC propose up to 7 days to report PAYE information where;

Payments which vary depending on the work done, where it is impractical to report in real time - such as:

• a crop picker paid in cash at the end of the day, when their pay is based on how much they have picked;
• or a casual worker in a pub paid at the end of the night

Payments to employees for whom employers do not have to maintain a Deductions Working Sheet (P11).

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