HMRC is sending out reminders to all excluded employers running EXAM or Elect schemes informing them that they will have to comply with real time information (RTI) reporting for PAYE from April 2014.

Following the notification issued in August 2013 requiring EXAM or Elect scheme employers (ie, excluded employers) to report PAYE information in real time from 6 April 2014, HMRC has confirmed that from 6 April 2014, these employers will have to operate standard PAYE and report it to HMRC under RTI.

The letters, which explain what the employers will need to do to get ready to report PAYE in real time, will be accompanied by a helpsheet and a formal notice of HMRC's intention to terminate the current special PAYE operating arrangements for Elect and EXAM schemes.

More details are available from HMRC