{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-12",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-12.json",
  "legislation": "uksi/2012/821",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Return by employer at end of year",
  "text": "In paragraph 22 of Schedule 4 (return by employer at end of year), before sub-paragraph (1) insert—\n“(A1) This regulation applies to—\n(a) non-Real Time Information employers;\n(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\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/821/regulation/12",
    "retrieved_at": "2026-10-29T01:36:49.158612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}