Paragraph 21F Additional information about paymentsF1

A Real Time Information employer must inform HMRC of each of the amounts specified in Schedule 4B (additional information about payments) for each tax period unless sub-paragraph (4) or (5) applies.

The information must be given in a return.

The return must be delivered within 14 days after the end of the tax period.

This sub-paragraph applies if—

This paragraph applies if none of the amounts has changed in the tax period.

If an employer makes an error in a return under this paragraph, the employer must provide the correct information in the first return made under sub-paragraph (2) after the discovery of the error.

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

A Real Time Information employer may send to HMRC a notification (included within a return under this paragraph or otherwise) if—

A return under sub-paragraph (2) or (7) F4and a notification under paragraph (7A)—

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

For the purposes of sub-paragraph (8)(b), 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).

The requirement to use an approved method of electronic communications does not apply if the employer is one to whom paragraph 21D (exceptions to paragraph 21A) applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.

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) or (7).