RTI concession for harvest casuals and beater

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News article

RTI concession announced for harvest casuals and beaters

April 2013

RTI concession announced

From 6 April 2013 HMRC introduced Real Time Information (RTI) which requires employers to send details to HMRC every time an employee is paid.   

The original proposal, due to come into force in October 2013, had included harvest casuals and shoot beaters and would have required employers to deduct tax from the employees’ wages.  
 
After successful lobbying from the CLA and Countryside Allowance HMRC has made an exception where the employee is classified as a harvest casual or beater provided they meet the following criteria:
 
  • They are taken on for one day or less
  • Paid off at the end of that period
  • Has no contract for full-time employment
However, employers will still be required to record the employees’ name, date of birth, National Insurance number, address and amount paid.  Employers are then required to enter tax code NT (no tax) when submitting this data as part of RTI.  This does not mean that the employee will not be taxed and instead HMRC will contact the individual directly to retrieve any tax due.    
 
HMRC are still to release full guidance on this over the next month. Even the recent concessions will still result in additional administrative requirements for employers.  
 
For further information, contact Tom Heathcote on 01858 411222 email tom.heathcote@fishergerman.co.uk
 
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