PART 2Real Time Information
CHAPTER 1Amendments to the 2001 Regulations
Return by employer at end of year12
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.