diff --git a/src/lte/model/lte-rlc.cc b/src/lte/model/lte-rlc.cc
index 23ec63c21..e828249bf 100644
--- a/src/lte/model/lte-rlc.cc
+++ b/src/lte/model/lte-rlc.cc
@@ -32,81 +32,6 @@ namespace ns3 {
 
 NS_LOG_COMPONENT_DEFINE ("LteRlc");
 
-/**
- * Tag to calculate the per-PDU delay from eNb RLC to UE RLC
- */
-
-class RlcSmHeader : public Header
-{
-public:
-  /**
-   * \brief Get the type ID.
-   * \return the object TypeId
-   */
-  static TypeId  GetTypeId (void);
-  virtual TypeId  GetInstanceTypeId (void) const;
-
-  /**
-   * Create an empty RLC tag
-   */
-  RlcSmHeader ();
-
-  virtual void  Serialize (Buffer::Iterator i) const;
-  virtual uint32_t  Deserialize (Buffer::Iterator i);
-  virtual uint32_t  GetSerializedSize () const;
-  virtual void Print (std::ostream &os) const;
-};
-
-RlcSmHeader::RlcSmHeader () : Header ()
-{
-  // Nothing to do here
-}
-
-
-TypeId
-RlcSmHeader::GetTypeId (void)
-{
-  static TypeId tid = TypeId ("ns3::RlcSmTag")
-    .SetParent<Header> ()
-    .SetGroupName("Lte")
-    .AddConstructor<RlcSmHeader> ();
-  return tid;
-}
-
-TypeId
-RlcSmHeader::GetInstanceTypeId (void) const
-{
-  return GetTypeId ();
-}
-
-uint32_t
-RlcSmHeader::GetSerializedSize (void) const
-{
-  return 1;
-}
-
-void
-RlcSmHeader::Serialize (Buffer::Iterator i) const
-{
-  // Arbitrary value. It is not used anywhere.
-  i.WriteU8 (8U);
-}
-
-uint32_t
-RlcSmHeader::Deserialize (Buffer::Iterator i)
-{
-  uint8_t v = i.ReadU8 ();
-  NS_UNUSED (v);
-  return 1;
-}
-
-void
-RlcSmHeader::Print (std::ostream &os) const
-{
-  os << "RlcSmTag";
-}
-
-
 /// LteRlcSpecificLteMacSapUser class
 class LteRlcSpecificLteMacSapUser : public LteMacSapUser
 {
@@ -312,12 +237,15 @@ LteRlcSm::DoNotifyTxOpportunity (LteMacSapUser::TxOpportunityParameters txOpPara
 {
   NS_LOG_FUNCTION (this << txOpParams.bytes);
   LteMacSapProvider::TransmitPduParameters params;
-  RlcSmHeader header;
   RlcTag tag (Simulator::Now ());
 
-  params.pdu = Create<Packet> (txOpParams.bytes - header.GetSerializedSize ());
-  params.pdu->AddHeader (header);
-  params.pdu->AddByteTag (tag, 1, header.GetSerializedSize ());
+  params.pdu = Create<Packet> (txOpParams.bytes);
+  NS_ABORT_MSG_UNLESS (txOpParams.bytes > 0, "Bytes must be > 0");
+  /**
+   * For RLC SM, the packets are not passed to the upper layers, therefore,
+   * in the absence of an header we can safely byte tag the entire packet.
+   */
+  params.pdu->AddByteTag (tag, 1, params.pdu->GetSize ());
 
   params.rnti = m_rnti;
   params.lcid = m_lcid;
@@ -326,8 +254,8 @@ LteRlcSm::DoNotifyTxOpportunity (LteMacSapUser::TxOpportunityParameters txOpPara
   params.componentCarrierId = txOpParams.componentCarrierId;
 
   // RLC Performance evaluation
-  NS_LOG_LOGIC (" RNTI=" << m_rnti 
-                << " LCID=" << (uint32_t) m_lcid 
+  NS_LOG_LOGIC (" RNTI=" << m_rnti
+                << " LCID=" << (uint32_t) m_lcid
                 << " size=" << txOpParams.bytes);
   m_txPdu(m_rnti, m_lcid, txOpParams.bytes);