The ATT suggests that the new requirement for employers to report detailed employee working hours data to HMRC may now not begin until April 2026 at the earliest, rather than from April 2025 as originally intended. The ATT says that, because of the intervening general election period, HMRC now believe the window is too narrow for businesses and software providers to prepare for April 2025 implementation. The ATT notes its continuing concerns that the measure could present increased costs for employers with no clear corresponding benefit for HMRC.
The statutory framework to enable the additional information requirements was provided in FA 2024 s 36, and two sets of regulations were published in draft earlier in 2024 for consultation. The Draft Income Tax (Pay As You Earn) (Amendment) (No x) Regulations 2024 covered the employee hours reporting requirement.
The ATT suggests that the new requirement for employers to report detailed employee working hours data to HMRC may now not begin until April 2026 at the earliest, rather than from April 2025 as originally intended. The ATT says that, because of the intervening general election period, HMRC now believe the window is too narrow for businesses and software providers to prepare for April 2025 implementation. The ATT notes its continuing concerns that the measure could present increased costs for employers with no clear corresponding benefit for HMRC.
The statutory framework to enable the additional information requirements was provided in FA 2024 s 36, and two sets of regulations were published in draft earlier in 2024 for consultation. The Draft Income Tax (Pay As You Earn) (Amendment) (No x) Regulations 2024 covered the employee hours reporting requirement.
