HMRC is warning employers, who have not yet begun reporting PAYE in real time, that they may face penalties at the end of the 2013-14 tax year say Harris & Co accountants Northampton, the specialist small business accountant

The email follows warning letters issued to these employers in June and September 2013.

It advises employers to either tell HMRC if they no longer employ anyone; or start reporting in real time.

Those who, since 14 February 2014, have either made a real time submission or closed their PAYE scheme can ignore the email.

More details are available from HMRC athttp://www.hmrc.gov.uk/news/avoid-pen.htm