PART 4N.I.Deduction of Repayments by Employers

[F1Real time returns of information about payments of earningsN.I.

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 F2....

F3(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(1D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(1E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

F4(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments