The Social Security (Contributions) (Amendment) Regulations 2014

Amendment of Schedule 4

7.  In paragraph 21A (real time returns of information about payments of general earnings)(1)—

(a) in sub-paragraph (1) for “sub-paragraphs (1A) and (1B)” substitute “sub-paragraph (1A)”, and

(b) for sub-paragraphs (1A) and (1B) substitute—

“(1A) But a Real Time Information employer—

(a) which for the tax year 2014-15 meets Conditions A and B, or

(b) which for the tax year 2015-16 meets Conditions A and C,

may instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of general earnings made to an employee in a tax month on or before making the last payment of general earnings in that month.

(1B) Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.

(1C) Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.

(1D) Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.

(1E) In this paragraph “employer’s PAYE reference” means—

(a) the combination of letters, numbers, or both, used by HMRC to identify an employer for the purposes of the PAYE Regulations, and

(b) the number which identifies the employer’s HMRC office.”.

(1)

Paragraph 21A was inserted by regulation 11 of S.I. 2012/821 and has been amended by regulation 10 of S.I. 2013/622 and by regulation 3 of S.I. 2013/2301.