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The payroll Real Time Information (RTI) late filing easement has been extended by HMRC until April 2019. For the RTI payroll, it is a requirement for employers to submit details of payments made to employees on or before the day that salaries/wages are paid. The new amended easement applies when a Final Payment Submission (FPS) is late but is completed within three payment days of the employee’s pay day.

The easement applies from 6 March 2015 to 5 April 2019, but it must be noted that HMRC has clarified that employers who persistently file after the payment date but within these three days may be contacted or considered for a penalty. This could range from £100 to £400, depending on the size of the company.