HMRC has given microbusinesses, or businesses with nine or fewer employees, an extra two years to prepare for RTI.
Penalties for late RTI returns start from April 2014 and more than 99% of PAYE records are now successfully being reported under RTI, the Revenue said.
But, a small proportion of micro employers and their agents still need more time to adapt, they added.
HMRC said that micro employers and, where appropriate, their agents, who need more time will have up to two years to adapt their processes to ensure they are ready to report under RTI in April 2016.
The change to payroll rules is causing problems for some small businesses and their payroll suppliers, including AccountingWEB member Peterdell, who posted on Any Answers...