Hundreds of thousands of companies have so far failed to report Real Time Information (RTI) to HMRC. HMRC say that 300,000 schemes have not made the switch to RTI as at 5th June. As a result those companies have been sent letters informing them of their legal requirement to have filed PAYE in real time from April 2013 and that they must start reporting now to avoid penalties in future. The majority of these 300,000 employers may not have any employees, but if the PAYE scheme is no longer needed employers should contact HMRC so they can close their records. If you want to keep your PAYE scheme open but you have not paid anyone at all, you still need to report this to HMRC using RTI and if no PAYE/NIC payment is due, you need to inform HMRC of that too. For help on getting started, go to hmrc.gov.uk/act now. Automatic late filing penalties will apply in 2014-15.