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From 6 November 2012, customers registering to be new employers could choose to join RTI immediately. This only applied to ‘P� and ‘OCCP� schemes. If, for instance, an employer wished to set up a PSC scheme in RTI then we were unable to, they were advised to wait and join RTI from April 2013.

New PAYE registrations from 6 April 2013 will be required to join RTI unless they have an acceptable claim for exemption from online filing.

»Ê¹ÚÌåÓýappre are only three reasons for being able to claim exemption from online filing, they are

• Practicing members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication
• Care and support employers who meet the following conditions

• »Ê¹ÚÌåÓýapp care or support services must be provided to the employer or a member of their family
• »Ê¹ÚÌåÓýapp recipient of the services must have a physical or mental disability, or be elderly or infirm
• »Ê¹ÚÌåÓýapp employer cannot have received a tax free payment in respect of online filing in the last three years
• »Ê¹ÚÌåÓýapp employer must be filing their return themselves, not having someone else (such as a relative or accountant) file it on their behalf

• Employers who can show that they are unable to file online due to digital exclusion. Employers must be able to show that

• »Ê¹ÚÌåÓýappy live in an area with poor broadband connection, there is no one who can file on their behalf
  Or
• »Ê¹ÚÌåÓýappy are elderly and this means that filing online would prove problematic