Part 5 Real Time Information

1. 14Real Time Information employers
2. 15Real Time Information pension payers
3. 16Cessation of employment: Form P45
4. 17Form P46 where employer does not receive Form P45 and code not known
5. 18Real time returns of information about relevant payments
6. 19Modifications of the requirements of regulation 67B
7. 20Modification of the requirements of regulation 67B: notional payments
8. 21Exceptions to regulation 67B
9. 22Returns under regulations 67B and 67D: amendments
10. 23Returns under regulations 67B and 67D: amendments
11. 24Additional information about payments
12. 25Payments to and recovers from HMRC for each tax period by Real Time Information employers
13. 26Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)
14. 27Due date and receipts for payment of tax
15. 28Quarterly tax periods
16. 29Modification of regulations 67G and 68 in case of trade disputes
17. 30Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made
18. 31Certificates under regulation 75A: excess payments
19. 32Determination of unpaid tax and appeal against determination
20. 33Interest on tax overdue
21. 34Requirement for security
22. 35Succession to a business: trade disputes
23. 36Large employers required to make specified payments electronically
24. 37Real time returns