# The Social Security (Contributions) (Amendment No. 3) Regulations 2012, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2012/821/regulation/12 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.