Apologies if this has been covered but I was hoping that somebody could explain the new 'real time reporting'that revenue are introducing from January 2019. I have read the info on the report on the ros website however I am completely bemused. I have a small business with four employees. We do not use payroll software how will we manage this change?. And will we be required to report each and every payday seems like a lot of extra work we only report once a year at present.