# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67H: Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)


(1) This regulation applies if, during any tax period, an employer makes a return under regulation 67E(6) (returns under regulations 67B and 67D: amendments) other than by virtue of regulation 67E(4).
(2) If the return shows—
(a) an adjustment under regulation 67E(7)(a)(iii) or (iiib), or
(b) an adjustment to the amount originally given under paragraph 17 of Schedule A1,
and the value of the adjustment is a positive amount, that amount is an amount due to be paid to HMRC for the final tax period of the tax year the return relates to.
(3) If the return shows such an adjustment and the value of the adjustment is a negative amount, that amount is an amount due to be repaid to the employer for the final tax period of the tax year the return relates to and, the employer may recover that amount—
(a) by setting it off against the amount the employer is liable to pay under regulation 67G for the tax period the return was made in, or
(b) from the Commissioners for Her Majesty’s Revenue and Customs.
(4) Where the value of the adjustment is a negative amount, that amount is treated as having been paid to HMRC—
(a) 17 days after the end of the final tax period of the tax year the return relates to, if payment is made using an approved method of electronic communications, or
(b) 14 days after the end of the final tax period of the tax year the return relates to, in any other case.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/67H (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.