Regulation 2A Real Time Information employersF1

(1)

The following are Real Time Information employers—

(a)

an employer who has entered into an agreement with HMRC to comply with the provisions of these Regulations which are expressed as relating to Real Time Information employers,

(b)

an employer within paragraph (2),

F2(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and

(d)

on and after 6th October 2013, all employers F3, except employers within paragraph (3).

(2)

An employer is within this paragraph if the employer has been given a general or specific direction by the Commissioners for Her Majesty’s Revenue and Customs before 6th October 2013 to deliver to HMRC returns under regulation 67B (real time returns of information about relevant payments).

F4(3)

An employer is within this paragraph if the employer—

(a)

has an existing special arrangement under regulation 141 (direct collection and special arrangements), and

(b)

has not been given a direction under paragraph (2) by the Commissioners for Her Majesty’s Revenue and Customs.

Annotations

Textual amendments

F1: Regs. 2A, 2B inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 4
F2: Reg. 2A(1)(c) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 14(a)(i)
F3: Words in reg. 2A(1)(d) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 14(a)(ii)
F4: Reg. 2A(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 14(b)