- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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15. After regulation 73 (annual returns of relevant payments liable to deduction of tax) insert—
73A.—(1) This regulation applies where, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to employees increases for any closed tax year.
(2) Where this regulation applies, before 20th May following the end of the tax year in which the enactment containing the retrospective tax provision is passed, the employer must deliver to HMRC a return containing the following information.
(3) The information is—
(a)the tax year to which the return relates,
(b)the revised total amounts of the relevant payments made, or treated as made, during the tax year to all employees in respect of whom the employer was required, or has subsequently become required, to prepare or maintain deductions working sheets for any time during that year,
(c)the total net tax deducted in respect of those payments.
(4) The return must be supported by the same information in respect of each of the employees mentioned in paragraph (3)(b) as is required by regulation 73(3) to support a return under that regulation.
(5) The return must include—
(a)a statement and declaration containing a list of all deductions working sheets which the employer was required to prepare or maintain at any time during that year, and
(b)a certificate showing —
(i)the total original net tax deducted or repaid in the case of each employee,
(ii)the revised total net tax deducted or repaid in the case of each employee;
(iii)the total original net tax deducted or repaid in respect of all the employees,
(iv)the revised total net tax deducted or repaid in respect of all the employees, and
(v)the difference between the figures given in paragraphs (iii) and (iv) above.
(6) The statement and declaration and the certificate must be—
(a)signed by the employer, or
(b)if the employer is a body corporate, signed either by the secretary or by a director.
(7) Section 98A of TMA (special penalties in case of certain returns) applies to a return under paragraph (2).”.
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