HMRC has confirmed that exemptions for EXAM or ELECT scheme employers to report PAYE information under Real Time Information (RTI) rules will be removed from 6 April 2014.

An EXAM scheme employer is any employer who is an examinations board or authorised examiner and who has made special arrangements with HMRC in accordance with regulation 141 of the PAYE Regulations.

An ELECT scheme employer refers to any employer who has been appointed to act as a Returning Officer or an Acting Returning Officer under the Representation of the People Act 1983 or an employer who acts as deputy for such a Returning or Acting Returning Officer and who has made special arrangements with HMRC in accordance with regulation 141 of the PAYE Regulations.

The Commissioners for HMRC have confirmed that EXAM or ELECT scheme employers (ie, excluded employers) will have to report PAYE information in real time from 6 April 2014.

More details are available from HMRC

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