SCHEDULE 4F8Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003
PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.
Return by employer at end of year22
F24A1
This F29paragraph applies to—
a
non-Real Time Information employers;
b
Real Time Information employers in relation to years in which they were, for the whole of the year, non-Real Time information employers; and
c
Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) in respect of a tax year.
1
F9Before 20th May following the end of the year the employer shall render to F10HMRC in such form as they may approve or prescribe, a return showing in respect of each employee, in respect of whom he was required at any time during the year to prepare or maintain a deductions working sheet in accordance with this Schedule—
a
such particulars as F10HMRC may require for the identification of the employee,
b
the year to which the return relates,
c
in respect of each and under each of the category letters, the total amounts for the year shown under—
i
F2ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3iii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
the total amount of any statutory maternity pay paid during the year; F5...
db
the total amount of statutory adoption pay paid during the yearF28.
F27e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The return required by sub-paragraph (1) shall include a statement and declaration in the form approved or prescribed by F10HMRC containing a list of all deductions working sheets on which the employer was obliged to keep records in accordance with this Schedule in respect of that year, and shall also include a certificate showing—
a
the total amount of earnings-related contributions payable by him in respect of each employee during that year;
b
the total amount of earnings-related contributions payable in respect of all his employees during that year;
c
in relation to any contracted-out employment the number notified by F10HMRC on the relevant contracting-out certificate as the employer’s number;
d
in respect of statutory maternity pay paid during that year to all his employees, the total of amounts determined under regulation 3 of the Compensation of Employers Regulations and deducted by virtue of regulation 4 of those Regulations; F6...
F7da
in respect of statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the F22ordinary statutory paternity pay and Statutory Adoption Pay (Administration) Regulations 2002;
daa
db
in respect of statutory adoption pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002F28.
F27e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F172A
Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the employer shall render a replacement return, or where necessary prepare one, in respect of the employee for that closed tax year before 20th May following the end of the year in which the relevant retrospective contributions regulations came into force, in accordance with paragraphs (a) to (c) of sub-paragraph (1), setting out the revised earnings and earnings-related contributions.
2B
The return required by sub-paragraph (2A) shall include a statement and declaration in a form prescribed by HMRC containing a list of all deductions working sheets in accordance with paragraph 6(1A) of this Schedule in respect of that year, and shall also include a certificate showing—
a
the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(a)) in respect of each employee to whom sub-paragraph (2A) applies;
b
the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(b)) in respect of all employees to whom sub-paragraph (2A) applies;
c
the total amount of revised earnings-related contributions payable in respect of each of those employees;
d
the total amount of revised earnings-related contributions payable in respect of all those employees,
e
the difference between the amount certified in paragraph (b) and paragraph (d) of this sub-paragraph in respect of all of those employees;
f
in relation to any contracted-out employment the number notified by HMRC on the relevant contracting-out certificate as the employer’s number.
F303
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
If, within 14 days of the end of any year, an employer has failed to pay to the F10HMRC the total amount of earnings-related contributions which he is liable so to pay, the F10HMRC may prepare a certificate showing the amount of such contributions remaining unpaid for the year in question, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations.
The provisions of paragraph 17 shall apply with any necessary modifications to the amount shown in that certificate.
6
Notwithstanding sub-paragraphs (2) to (5), F15the returns referred to in sub-paragraphs (1) and (2A) may be made in such other form as F10HMRC and the employer approve, and in that case—
a
sub-paragraphs (2) to (5) shall not apply; and
7
F18Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns as modified by the provisions of paragraph 7 of Schedule 1 to the Act shall apply in relation to the requirement to make a return contained in sub-paragraph (1) F11and (2A).
Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)