54B.—(1) On or before making a payment of earnings to an employee, an employer must deliver to HMRC the information specified in Schedule 2 (Real time returns) in accordance with this regulation.
(2) The information must be included in a return.
(3) Subject to paragraph (4), if payments of earnings are made to more than one employee at the same time, the return under paragraph (2) must include information required by Schedule 2 in respect of each employee to whom a payment of earnings is made at that time.
(4) If payments of earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.
(5) The return is to be made using an approved method of electronic communications.
(6) Section 98A of the 1970 Act (special cases in case of certain returns) applies to returns within paragraph (7).
(7) A return is within this paragraph if it is one of the following—
(a)a return under this regulation which relates to payments of earnings made on the final normal pay day in the tax year 2012-13 for any of the employees in respect of whom information is included in the return; or
(b)a return under this regulation which contains information about the final payment of earnings made to any employee in the tax year 2012-13 where—
(i)the payment is made after the employee’s final normal pay day in the tax year; or
(ii)the employee is paid at irregular intervals.]
Textual Amendments