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76.—(1) This regulation applies where an employer does not make a return as required by regulation 69 (Real time returns of information about payments of earnings) or 74 (Exceptions to regulation 69).
(2) The employer must provide the information in the next return made under regulation 69 or 74 for the tax year in question.
(3) If the information has not been provided before 20 April following the end of the tax year in question, the employer must make a return under this paragraph.
(4) A return under paragraph (3)—
(a)must include the information specified in Schedule 3;
(b)must be made as soon as reasonably practicable after discovery of the failure to make the return; and
(c)must be made by an approved method of electronic communications.
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