Regulation 56 Postponement of first return under regulation 67B or 67D of the 2003 RegulationsI1

This regulation applies if a return due under regulation 67B or 67D of the 2003 Regulations, as inserted by these Regulations, is the first return made under either of those provisions by an employer.

HMRC may notify the employer that the return must not be sent until such a date as HMRC notifies.

If a second or subsequent return falls to be made by the employer under either of those provisions before the date notified by HMRC, it is also to be made on that date.