Due to various reporting dates under RTI and IR35 rules HMRC allows a late reporting concession.

This gives in effect three potential reporting dates:

HMRC's concession

Reporting arrangements for a Personal Service Company (PSC) within IR35:

Payment arrangements

Check your software

Some payroll software does not allow Earlier Year Updates.

* Up to April 2016 HMRC also provided concessions with regard to RTI filing deadlines for small and micro employers, see RTI: micro employers.