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Real Time returns of information about payments of general earnings
This section has no associated Explanatory Memorandum
10.—(1) Paragraph 21A (real time returns of information about payments of general earnings) is amended as follows.
(2) In sub-paragraph (1) for “unless the employer is not required” to the end substitute—
“unless—
(a)the employer is not required to maintain a deductions working sheet for any employees, or
(b)an employee’s earnings are below the lower earnings limit and the employer is required to make a return under regulation 67B(1), regulation 67D(3), regulation 67E(6) or regulation 67EA(3) of the PAYE Regulations().”.
(3) Omit sub-paragraphs (6) and (7).
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