Regulation 67E Returns under regulations 67B and 67D: amendmentsF1

This regulation applies where F2there is an inaccuracy in a return made under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) F3, whether careless or deliberate, and paragraph (2), (3) or (4) applies.

This paragraph applies where the F4inaccuracy relates to the information given in the return in respect of an employee under paragraph 16 F5, 16A or 17 of Schedule A1 (real time returns).

This paragraph applies where the inaccuracy was the omission of details of a relevant payment to an employee.

This paragraph applies where the F6inaccuracy arises because, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to an employee increases for any tax year in which the employer was a Real Time Information employer.

Where an employer becomes aware of an inaccuracy in a return submitted under regulation 67B or 67D, the employer must provide the correct information in the next return for the tax year in question.

But if the information has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this paragraph.

A return under paragraph (6)—

This paragraph applies if—

In the application of paragraphs (6) and (7) to cases within paragraph (3), if no information was given in any returns under regulation 67B or 67D in respect of the employee in the tax year, the value of the adjustments required F17by paragraph (7)(a)(iii) or (iiib) must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.

Paragraph (7)(c) does not apply if the employer is one to whom regulation 67D applies.