The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

Provision of information under regulations 53 and 54

This sectionnoteType=Explanatory Memorandum has no associated

55.  (1)  If an employer is one to whom paragraph (3) applies, the information required by regulation 53 must be provided before the employer makes any returns under regulation 67B or 67D of the 2003 Regulations, as inserted by these Regulations.

(2) Any other employer may provide the information required by regulation 53 as part of the first return the employer makes under regulation 67B or 67D of the 2003 Regulations, as inserted by these Regulations.

(3) This paragraph applies to an employer who, on the day the employer becomes a Real Time Information employer, employs 250 or more employees.

(4) The information required by regulations 53 and 54 must be provided using an approved method of electronic communications unless the employer is one to whom regulation 67D of the 2003 Regulations, as inserted by these Regulations, applies in which case the information must be provided in the form specified by HMRC.