16. After paragraph 21E insert—
21EA.—(1) This paragraph applies where an employer does not make a return required by paragraph 21A (real time returns of information about payments of general earnings) or 21D (exceptions to paragraph 21A).
(2) The employer must provide the information in the next return made under paragraph 21A or 21D for the tax year in question.
(3) But if the information has not been provided before 20th April following the end of the tax year in question, the employer must submit a return under this sub-paragraph before 20th May following the tax year in question.
(4) A return under sub-paragraph (3) must—
(a)include the information specified in Schedule 4A,
(b)be made as soon as reasonably practicable after the discovery of the failure to make the return, and
(c)be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return were a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).
(5) Sub-paragraph (4)(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.
(6) Section 98A of TMA 1970 (special penalties in the case of certain returns)(1) applies to a return under sub-paragraph (3).”.
1970 (c. 9). Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and has been amended by paragraphs 123 and 138 of Schedule 6 to ITEPA; paragraph 8 of Schedule 12 to the Finance Act 2004 (c. 12) and paragraph 29(a) of Schedule 24 to the Finance Act 2007 (c. 11).