Introduction of new data collection items within RTI submissions withdrawn

Plans announced under the previous government which would have required employers to provide more detailed employee hours data, through PAYE Real Time Information (RTI) returns from April 2026, have been withdrawn. The government has listened to businesses and acted on their feedback about the administrative burden these requirements would have brought.

The requirements for the self-employed to provide start and end dates of self-employment and for company owner-managers to provide details of dividend income paid by their company, in their Income Tax Self Assessment (ITSA) tax returns are going ahead as planned. These requirements will come into effect from 6 April 2025 and relevant guidance will be published with the 2025/26 ITSA return.