This regulation applies where F4there is an inaccuracy in a return, whether careless or deliberate, made under regulation 54B (real time returns of information about payments of earnings) or 54E (exceptions to regulation 54B) and paragraph (2) or (3) applies.

This paragraph applies where the F5inaccuracy relates to the information given in the return in respect of an employee under paragraph 3 of Schedule 2 (Real time returns).

This paragraph applies where the F6inaccuracy was the omission of details of a payment of earnings to an employee.

When the employer becomes aware of an inaccuracy in a return submitted under regulation 54B or 54E, the employer must provide the correct information in the next return for the tax year in question.

But if the information has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this paragraph.

In the application of paragraphs (5) and (6) to cases within paragraph (3), if no information was given in any returns under regulation 54B or 54E in respect of the employee in the tax year, the value of the adjustments required must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.

Paragraph (6)(c) does not apply if the employer is one to whom regulation 54E applies but in those circumstances the return must be in such form as HMRC may approve or prescribe.