The introduction of RTI must be one of the most fundamental changes in payroll for small businesses in many a year. Fortunately HMRC seem to be starting to recognise some of the issues and they have announced the following. Taken from here.

HMRC has extended the temporary relaxation of real time information (RTI) reporting rules for small businesses for a further six months to April 2014.

The relaxation applies to businesses with less than 50 employees and was originally set to run until October 2013.

According to HMRC:

These transitional arrangements only apply to small employers who pay their staff manually, for example, weekly or fortnightly and then take their records to their payroll provider monthly to process the payroll for the month. These arrangements do not apply to small employers who can run their payrolls weekly or fortnightly and can report payroll information at the time of payment.