Paragraph 14 Employer failing to pay earnings-related contributions

If within F117 days of the end of any F2... tax period F3a non-Real Time Information employer has paid no amount of earnings-related contributions to the F4Inland Revenue under paragraph 10 or 11 for that ... tax period and the Inland Revenue is unaware of the amount, if any, which the employer is liable so to pay, the Inland Revenue may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of earnings-related contributions which the employer is liable to pay to the Inland Revenue under that paragraph in respect of the ... tax period in question.

Where a notice given by the Inland Revenue under sub-paragraph (1) extends to two or more consequent income tax periods, the provisions of this Schedule shall have effect as if those ... tax periods were one ... tax period.

If the Inland Revenue is not satisfied that an amount of earnings-related contributions paid F5... under paragraph 10 or 11 for any ... tax period is the full amount which the employer is liable to pay..., the Inland Revenue may give a notice under sub-paragraph (1) despite the payment of that amount.