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 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.