Regulation 12 Return by employer at end of year

In paragraph 22 of Schedule 4 (return by employer at end of year), before sub-paragraph (1) insert—

“(A1)

This regulation applies to—

(a)

non-Real Time Information employers;

(b)

Real Time Information employers in relation to years in which they were, for the whole of the year, non-Real Time information employers; and

(c)

Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) in respect of a tax year.”.