If employers have not reported because they don’t pay anyone, the PAYE scheme has closed or it is no longer operating, they still need to let HMRC know by calling our Employer Helpline.
It added that employers or agents, acting on behalf of their clients, who have set up unused PAYE schemes, should also contact HMRC to close them.
HMRC’s director general for personal tax, Ruth Owen, said: “Over 85 per cent of employers are now reporting PAYE in real time but our records show that 167,000 employers have yet to send us a PAYE submission. Reporting PAYE in real time makes it easier for employers to pay HMRC the right amount and avoid late payments and penalties.
“If agents have set up, on behalf of their clients, PAYE schemes that have never been used - or their clients’ PAYE schemes have now ceased - they should call HMRC to close the scheme.”
HMRC said employers should either submit a nil Employer Payment Summary (EPS) each month or contact them to change the scheme to annual and then send us a nil EPS once a year.
HMRC is not writing to employers who have registered their PAYE scheme as an annual scheme.
So far 1.6 million employer PAYE schemes, covering more than 40 million individual records, are now reporting under RTI since the launch in April.
PAYE information reported in real time is already being used by the Department for Work and Pensions (DWP) to calculate Universal Credit amounts paid to people in its pathfinder pilot in the north west of England, ensuring the amount of benefit accurately reflects their level of income.
Employers who have already missed a deadline for reporting PAYE information received a letter in June. HMRC also wrote to all employers in October 2012, and again in February 2013, to let them know how to prepare.
Have you received a letter from HMRC for missing an RTI deadline?