HMRC has reported a software glitch which is currently preventing employers from using the RTI system to report new annual PAYE schemes, or changes in payment dates for existing annual schemes.

The department says a fix to rectify the problem with the annual schemes registration process will be implemented shortly. In the meantime, employers have two options: to wait until the fix is in place, or to register with the scheme and complete an Employer Payment Summary (EPS) showing a period of inactivity and contact HMRC once the fix is available to get the scheme changed to an annual basis.

This advice applies if the employer's annual payment month falls between June 2013 and March 2014.

HMRC is advising employers whose annual payment month is April or May to register, submit the Full Payment Submission for payments made in April or May and a 'NIL' EPS for the other month.

HMRC also says it has noted a rise in applications to register schemes as annual schemes since the introduction of RTI, and says that some requests do not meet the required criteria. These are that all the employees are paid annually; all the employees are paid at the same time/same date; and the employer is only required to pay HMRC annually.

More information can be found at HMRC.