Regulation 67D Exceptions to regulation 67BF1

This regulation applies to—

A Real Time Information employer to whom this regulation applies may proceed in accordance this regulation instead of regulation 67B.

Before 6th April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such an employer.

This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.

F6On and after 6th April 2014, a Real Time Information employer must deliver to HMRC the information specified in Schedule A1 in respect of each employee to whom relevant payments are made in a tax F7quarter unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees and, for the purposes of this regulation, references in Schedule A1 to a relevant payment shall be read as if they were references to all the relevant payments made to the employee in the tax quarter.

The information must be included in a return.

The return required under paragraph (4) must be delivered within 14 days after the end of the tax F8quarter the return relates to.

If relevant payments have been made to more than one employee in the tax F9quarter, the return under paragraph (4) must include the information required by Schedule A1 in respect of each employee to whom a relevant payment has been made.

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In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

In paragraph (1)(d), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—

Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—

they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communication.