HMRC have announced that the relaxation which has permitted some employers with no more than nine employees to report their PAYE information for the tax month 'on or before' the last payday in the tax month, instead of 'on or before' each payday, is to be withdrawn from April 2016. Guidance on the limited situations where pay details may be provided late can be found at www.gov.uk/running-payroll/fps-after-payday. If you would like any help with payroll matters please contact us. Internet link: GOV.UK Employer Bulletin 57