Regulation 59G Failure to make a return under regulation 59B or 59EF1

This regulation applies where an employer does not make a return as required by regulation 59B (Real time returns of information about payments of earnings) or 59E (Exceptions to regulation 59B).

The employer must provide the information in the next return made under regulation 59B or 59E for the tax year in question.

If the information has not been provided before 20 April following the end of the tax year in question, the employer must make a return under this paragraph before 20 May following the tax year in question.

A return under paragraph (3)—

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