Paragraph 21E Returns under paragraphs 21A and 21D: amendmentsF1

This paragraph applies where F2there is an inaccuracy in a return, whether careless or deliberate, made under paragraph 21A (real time returns of information about payments of F3... earnings) or 21D (exceptions to paragraph 21A) and sub-paragraph (2), (3) or (4) applies.

This sub-paragraph applies where the F4inaccuracy relates to the information given in the return in respect of an employee under F5one or more of paragraphs 3A, 7, 10(b), 10(d), F6... 14, 15, 16F7, 17A or 18 of Schedule 4A (real time returns).

This sub-paragraph applies where the F8inaccuracy was the omission of details of a payment of ... earnings to an employee.

This sub-paragraph applies where retrospective earnings increase the total amount of the ... earnings paid to the employee for any tax year in which the employer was a Real Time Information employer.

When the employer becomes aware of an inaccuracy in a return under paragraph 21A or 21D, the employer must provide the correct information in the next return for the tax year in question.

But if the information given has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this sub-paragraph.

A return under sub-paragraph (6)—

In the application of sub-paragraphs (6) and (7) to cases within sub-paragraph (3), if no information was given in any returns under paragraph 21A or 21D in respect of the employee in the tax year, the value of any adjustments required F17by sub-paragraph (7)(a)(iii) or (iiib) must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.

Sub-paragraph (7)(c) does not apply if the employer is one to whom paragraph 21D applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.