The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014

6.  In regulation 67E (returns under regulations 67B and 67D: amendments)(1)—

(a) in paragraph (1)—

(i) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return”, and

(ii) after the second reference to “67B” insert “, whether careless or deliberate,”,

(b) in paragraphs (2), (3), (4) and (8)(a) for “error” substitute “inaccuracy”,

(c) for paragraph (5) substitute—

“(5) Where an employer becomes aware of an inaccuracy in a return submitted under regulation 67B or 67D, the employer must provide the correct information in the next return for the tax year in question.”, and

(d) in paragraph (7)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.

(1)

Regulation 67E was inserted by regulation 27 of S.I. 2012/822 and amended by regulation 22 of S.I. 2013/521.