KPMG LLP in the United Kingdom reports that HMRC is currently writing to employers to remind them that they will be required to start reporting PAYE in real time from the first pay-day on or after April 6, 2013. For employers who operate a payroll on April 6 or later, but whose payroll will be processed in advance of April 6, HMRC has confirmed that Real Time Information (RTI) reports should not be submitted before April 6, 2013, as the reports will be rejected.