With the onset of 12th August, where a shoot is operated by an estate, business or entity that already operates a regular PAYE scheme, then all beater wages are required to be reported under RTI. However, conversely where the shoot is operated by an individual(s) who otherwise does not operate a PAYE scheme as all employees earn below the Lower Earnings Limit for National Insurance of £109 per week, then that shoot does not have to report under RTI. They merely instead have to collect each beaters details (NI number, D.O.B., address, payment amounts) and hold them for three tax years. The small employer (<50 employees) concession allowing an end of month RTI submission has also been extended until April 2014. HMRC have made clear that due to the nature of beating it will only be in very rare cases that they accept a beater as being anything other than an employee and so for a beater to be declared as self-employed and present invoices for payment is not a realistic option. A further aspect to consider is that where a Non Taxable code is operated by the employer so that no tax is deducted from the payments made to beaters, this does not necessarily mean that receipt of those monies will escape tax in the hands of the beaters themselves. Early discussion and professional taxation and legal advice is important before entering any arrangement.