Paragraph 21A Real time returns of information about payments of ... earningsF1F10

F2Subject to F3sub-paragraph (1A), on or before making any payment of F4... earnings to an employee a Real Time Information employer must deliver to HMRC the information specified in Schedule 4A (real time returns) in accordance with this paragraph F5unless—

But a Real Time Information employer—

may instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of ... earnings made to an employee in a tax month on or before making the last payment of ... earnings in that month.

Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.

Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.

Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.

In this paragraph “employer’s PAYE reference” means—

The information must be included in a return.

Subject to paragraph (4), if payments of ... earnings are made to more than one employee at the same time, the return under sub-paragraph (2) must include the information required by Schedule 4A in respect of each employee to whom a payment of ... earnings is made at that time.

If payments of ... earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.

The return is to be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule 24 to the Finance Act 2007 (penalties for errors), as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (2).