SCHEDULE 4U.K. [F1Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003]

PART IIIU.K. PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

Employer failing to pay earnings-related contributionsU.K.

14.—(1) If within [F217 days] of the end of any F3... tax period [F4a non-Real Time Information employer] has paid no amount of earnings-related contributions to the [F5Inland Revenue] under paragraph 10 or 11 for that F3... tax period and the [F5Inland Revenue] is unaware of the amount, if any, which the employer is liable so to pay, the [F5Inland Revenue] may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of earnings-related contributions which the employer is liable to pay to the [F5Inland Revenue] under that paragraph in respect of the F3... tax period in question.

(2) Where a notice given by the [F5Inland Revenue] under sub-paragraph (1) extends to two or more consequent income tax periods, the provisions of this Schedule shall have effect as if those F3... tax periods were one F3... tax period.

(3) If the [F5Inland Revenue] is not satisfied that an amount of earnings-related contributions paid F6... under paragraph 10 or 11 for any F3... tax period is the full amount which the employer is liable to payF6..., the [F5Inland Revenue] may give a notice under sub-paragraph (1) despite the payment of that amount.