Deferral of HMRC data collection requirements

We have been informed by HMRC that elements of the requirements to provide HMRC with additional data have been deferred.

HMRC recognise that, due to the delays owing to the General Election, there is now insufficient lead-in time for businesses, employers, and software providers to prepare for implementation in time for an April 2025 change. Therefore, employers will not be required to start providing more detailed employees’ hours data through PAYE Real Time Information returns from April 2025. This requirement will not apply until April 2026 at the earliest. 

The expected implementation date of April 2025 for changes to self-assessment returns – ie start and end dates of self-employment and dividends paid to company owner-managers - is considered achievable. 

However, whether and when to proceed with implementing the regulations remains subject to decisions by the new government.

Our comments on the draft regulations can be found here and our comments on the original proposals can be found here.