[Real time returns of information about payments of ... earningsU.K.
21A.—(1) [Subject to [sub-paragraph (1A)],] on or before making any payment of ... earnings to an employee a Real Time Information employer must deliver to HMRC the information specified in Schedule 4A (real time returns) in accordance with this paragraph [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.]
[(1A) But a Real Time Information employer—
(a)which for the tax year 2014-15 meets Conditions A and B, or
(b)which for the tax year 2015-16 meets Conditions A and C,
may instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of ... earnings made to an employee in a tax month on or before making the last payment of ... earnings in that month.
(1B) Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.]
[(1C) Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.
(1D) Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.
(1E) In this paragraph “employer’s PAYE reference” means—
(a)the combination of letters, numbers, or both, used by HMRC to identify an employer for the purposes of the PAYE Regulations, and
(b)the number which identifies the employer’s HMRC office.]
(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 sub-paragraph (2) must include the information required by Schedule 4A 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 and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) Schedule 24 to the Finance Act 2007 (penalties for errors), as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (2).]