M+A Partners HomeBlogDetailed employee hours data requirement withdrawn

HM Revenue & Customs (HMRC) have announced that plans to introduce the requirement for employers to provide detailed employee hours data through Pay As You Earn (PAYE) Real Time Information (RTI) returns from April 2026 have been withdrawn.

The current requirement to report normal hours worked remains in effect, however HMRC recognise that to submit more detailed data would be a substantial administrative burden for businesses. Consequently, HMRC says it will not proceed with the draft Income Tax (Pay As You Earn) (Amendment) Regulations 2024.

The draft Income Tax (Additional Information to be included in Returns) Regulations 2025 will still go ahead as planned, with an effective date of 6 April 2025. Proposed requirements of the new Income Tax Regulations include commencement and cessation dates of business activities in personal, trustees and partnership returns and details on directorships, close companies and dividend income from close companies in personal tax returns.

Further guidance on these changes will be published by HMRC in due course.

Written By

Mary-Anne Sargeant
Partner
BIO
Mary-Anne joined M+A Partners in 2003 and was made a Partner in the firm in 2006. Mary-Anne and her team are based in our Attleborough office and provide professional accountancy and tax advice for a wide range of clients, from brand new start-ups to well-established family and owner-managed businesses and from private individuals to sole traders, partnerships and corporate clients.

Mary-Anne is a Chartered Tax Adviser and Chartered Accountant and was placed top in the UK when she undertook her Chartered Institute of Tax exams. She is committed to building lasting relationships with clients, based on gaining a clear understanding of their current and future business needs and taxation issues.

With over 20 years’ experience within the profession, Mary-Anne has the knowledge and experience to provide a portfolio of accountancy and taxation services that support the establishment and ongoing development of a business. Working closely with clients to understand their immediate and long-term requirements, she gives knowledgeable advice that caters to each unique set of circumstances.

Mary-Anne provides guidance on all aspects of accountancy and tax, from deciding on the best business structure; making the move to self-employment; setting up a limited company and guiding clients on both how they work as well as their pitfalls; optimising personal and business tax reliefs; assisting with tax planning for private individuals and companies; to of course dealing with the preparation of accounts, tax returns and VAT returns.
EXPERTISE
  • Accounting Services
  • Business Services and Support
  • Business Startups
  • Corporate Taxation
  • Personal Taxation and Private Client
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