{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-54",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-54.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/54",
  "kind": "regulation",
  "number": "54",
  "heading": "Information about payments to employees",
  "text": "(1) Within one month of making the first return under regulation 67B or 67D of the 2003 Regulations... a Real Time Information employer must provide to HMRC the information specified in paragraph (2) in respect of—\n(a) each employee who has been employed in the tax year the return was made in but whose employment had ceased before the date on which the return was made, and\n(b) each employee to whom relevant payments are made on an irregular basis and—\n(i) in respect of whom information was not included on that return, and\n(ii) to whom the employer does not expect to make a relevant payment within one month of making the return.\n(2) The information specified in this paragraph is the information specified in paragraphs 2 to 4, 8 to 13, 14A, 15 to 17 and 45 of Schedule A1 to the 2003 Regulations....",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 54(1) omitted (6.4.2013 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 40(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 54(2) inserted (6.4.2013 with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 40(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 54(2) omitted (6.4.2013 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 40(b)(ii)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 54 applied (with modifications) (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 15"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 54 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/54",
    "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."
}