Regulation 14 Amendments to the principal Regulations

Regulation 43 shall be amended as follows.

In paragraph (1) for the words from “paragraph (2)” to the end there shall be substituted the words “paragraph (1A) in respect of all employees in respect of whom the employer was required at any time during the year to prepare or maintain deductions working sheets in accordance with these Regulations”.

After paragraph (1) there shall be inserted the following paragraphs–

“(1A)

The particulars specified in this paragraph are–

(a)

the year to which the return relates,

(b)

the total amount of the emoluments paid by the employer to the employees during that year, and

(c)

subject to regulation 36(4), the total net tax deducted from the emoluments.

(1B)

The return required by paragraph (1) shall be supported by the particulars specified in paragraph (2) and, where appropriate, the particulars specified in paragraph (6), in respect of each of the employees to whom the employer paid emoluments during that year.

(1C)

The particulars specified in paragraphs (2) and (6) either–

(a)

shall be contained in a document provided by the Board for that purpose or approved by the Board, which shall accompany the return, or

(b)

not later than 44 days after the end of the year, shall be transmitted electronically to the inspector or collector to whom the return is rendered.”

In paragraph (2)(b) after the word “return” there shall be inserted the words “in question”.

In paragraph (6) for the word “show” there shall be substituted the words “be supported by the following particulars, that is to say,”.