If you are an employer, or self-employed with a limited company, then from the 6th April 2013 the HMRC are introducing a new way of reporting on PAYE which creates some significant changes to the way you do your payroll.
What are the changes?
The main change is the introduction of Real Time Information (RTI) reporting. This means that you will now have to send PAYE information for all employees every time you pay them. You will also need to use payroll software that will send this PAYE information to HMRC as part of your routine payroll process.