While draft regulations will be made available later this month, the department said yesterday (November 12th) there will be extenuating circumstances in different situations.
"HMRC has been working closely with stakeholders who have demonstrated that in a small number of cases reporting information in real time would be difficult or impossible," it said.
"To make reporting easier for employers in these situations HMRC is proposing to allow extra time in some cases."
Where it is impractical to report payments in real time - for example, a casual worker paid in the pub at the end of every night - HMRC is looking to give an extra seven days to report information.
Additionally, payments made to employees for whom employers do not need to use a Deductions Working Sheet could also get extra time to submit information.
However, the large majority of small businesses and other enterprises will start sending their payroll information in real time.
Posted by Thomas Fletcher