{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-34",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-34.json",
  "legislation": "uksi/2012/822",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012",
  "path": "regulation/34",
  "kind": "regulation",
  "number": "34",
  "heading": "Annual returns",
  "text": "Before regulation 73 and below the cross heading “Annual returns of relevant payments of tax” insert—\n“Application of regulations 73 to 75\n72H. Regulations 73 to 75 apply to—\n(a) non-Real Time Information employers,\n(b) Real Time Information employers in relation to tax years in which they were, for the whole of the tax year, non-Real Time Information employers, and\n(c) Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 in respect of a tax year.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 34 in force at 6.4.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/822/regulation/34",
    "retrieved_at": "2026-10-29T01:36:48.493170+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}