Textual Amendments
F1Regs. 67B-67H and cross-headings inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(b) (with regs. 54-57)
67B.—(1) [F2Subject to paragraphs (1A) and (1B),] on or before making a relevant payment to an employee, a Real Time Information employer must deliver to HMRC the information specified in Schedule A1 in accordance with this regulation unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees.
[F3(1A) In the period from 6th October 2013 to 5th April 2014 a Real Time Information employer who on 6th October 2013 employs no more than 49 employees may proceed in accordance with paragraph (1B).
(1B) A Real Time Information employer within paragraph (1A) must deliver to HMRC the information specified in Schedule A1 by the last day of the tax month in which the payment is made unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees.]
(2) The information must be included in a return.
(3) Subject to paragraph (4), if relevant payments are made to more than one employee at the same time, the return under paragraph (2) must include the information required by Schedule A1 in respect of each employee to whom a relevant payment is made at that time.
(4) If relevant payments 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
F2Words in reg. 67B(1) inserted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 (S.I. 2013/2300), regs. 1(1), 2(a)
F3Reg. 67B(1A)(1B) inserted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 (S.I. 2013/2300), regs. 1(1), 2(b)
F4Reg. 67B(6)(7) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 18
67BA.—(1) This regulation applies if an employer makes a relevant payment to an employee in respect of whom the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet.
(2) The employer need not deliver the information required by regulation 67B(1) on or before making the payment.
(3) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.
Textual Amendments
F5Regs. 67BA-67BC inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 19
67BB.—(1) This regulation applies if an employer makes a payment to an employee and all of the circumstances in paragraph (2) apply.
(2) The circumstances are that—
(a)the payment includes an amount which is a relevant payment for work undertaken by the employee on—
(i)the day the payment is made, or
(ii)provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,
(b)in respect of the work mentioned in sub-paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and
(c)it is not reasonably practicable for the employer to deliver the information required by regulation 67B(1) on making the payment.
(3) The employer need not deliver the information required by regulation 67B(1) on or before making the payment.
(4) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.
Textual Amendments
F5Regs. 67BA-67BC inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 19
67BC Where regulation 67BA or 67BB applies, the information required by regulation 67B(1) in respect of the relevant payment may be included in a return with the information for any other relevant payment.]
Textual Amendments
F5Regs. 67BA-67BC inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 19
67C.—(1) This regulation applies if an employer makes a relevant payment which is a notional payment (including a notional payment arising by virtue of a retrospective tax provision) to an employee.
[F6(2) If the employer is unable to comply with the requirements in regulation 67B(1) to deliver the information required by that regulation on or before making the relevant payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the tax month in which the payment is made.]
Textual Amendments
F6Reg. 67C(2) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 20
67CA.—(1) A Real Time Information employer who makes a relevant payment using an approved method of electronic communications which falls to be included in a return under regulation 67B must—
(a)generate a reference under paragraph (3) and include it in that return,
(b)notify the service provider that the payment is a relevant payment, and
(c)generate a sub-reference under paragraph (3) in respect of the relevant payment and notify the service provider of that sub-reference.
(2) A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference under paragraph (3) in relation to the relevant payment.
(3) A reference and sub-reference under this paragraph is to be generated using the method specified by the Commissioners for Her Majesty’s Revenue and Customs in a direction.
(4) In paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications using which the payment is made.
(5) For the purposes of paragraphs (1) and (4), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 199 (large employers required to make specified payments electronically).
(6) A direction under paragraph (3) may also—
(a)specify circumstances in which paragraphs (1) and (2) are not to apply, and
(b)specify the form and manner of the notifications required by paragraphs (1)(b) and (c) and (2).]
Textual Amendments
F7Reg. 67CA inserted (9.8.2012 with effect in relation to relevant payments made on and after 1.9.2012) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012 (S.I. 2012/1895), regs. 1, 2
67D.—(1) This regulation applies to—
(a)an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications,
(b)a partnership, if all the partners fall within sub-paragraph (a),
(c)a company, if all the directors and the company secretary fall within sub-paragraph (a), F8...
(d)a care and support employer [F9, and
(e)an employer to whom a direction has been given under paragraph (11)]
(2) A Real Time Information employer to whom this regulation applies may proceed in accordance this regulation instead of regulation 67B.
[F10(2A) Before 6th April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such an employer.]
(3) [F11On and after 6th April 2014, a] Real Time Information employer must deliver to HMRC the information specified in Schedule A1 in respect of each employee to whom relevant payments are made in a tax month unless the employer is not required by regulation 66 (deductions working sheets) to maintain a deductions working sheet for any employees and, for the purposes of this regulation, references in Schedule A1 to a relevant payment shall be read as if they were references to all the relevant payments made to the employee in the tax month.
(4) The information must be included in a return.
(5) The return required under paragraph (4) must be delivered within 14 days after the end of the tax month the return relates to.
(6) If relevant payments have been made to more than one employee in the tax month, the return under paragraph (4) must include the information required by Schedule A1 in respect of each employee to whom a relevant payment has been made.
F12(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
(10) In paragraph (1)(d), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—
(a)the services are provided to the employer or a member of the employer’s family,
(b)the recipient of the services has a physical or mental disability, or is elderly or infirm, and
(c)it is the employer who delivers the return (and not some other person on the employer’s behalf).
[F13(11) Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—
(a)it is not reasonably practicable for an employer to make a return using an approved method of electronic communication, and
(b)it is the employer who delivers the return (and not some other person on the employer’s behalf)
they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communication.]
Textual Amendments
F8Word in reg. 67D(1) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(a)(i)
F9Reg. 67D(1)(e) and word inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(a)(ii)
F10Reg. 67D(2A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(b)
F11Words in reg. 67D(3) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(c)
F12Reg. 67D(7)(8) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(d)
F13Reg. 67D(11) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(e)
67E.—(1) This regulation applies where an employer discovers an error in a return made under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) and paragraph (2), (3) or (4) applies.
(2) This paragraph applies where the error relates to the information given in the return in respect of an employee under paragraph 16 or 17 of Schedule A1 (real time returns).
(3) This paragraph applies where the error was the omission of details of a relevant payment to an employee.
(4) This paragraph applies where the error arises because, as a result of a retrospective tax provision, the total amount of the relevant payments made by an employer to an employee increases for any tax year in which the employer was a Real Time Information employer.
(5) The employer must provide the correct information in the first return made after the discovery of the error under regulation 67B or 67D for the tax year in question.
(6) 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.
(7) A return under paragraph (6)—
(a)must include the following—
(i)the information specified in paragraphs 2 to 4, 8 to [F1413, 15 and 22A] of Schedule A1,
F15(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii)the value of the adjustment to the information given under paragraphs 16 or 17 of Schedule A1 in the final return under regulation 67B or 67D containing information in respect of the employee in the tax year in question,
[F16(iv)the tax code used by the employer in respect of the employee in the tax year in question and,]
(v)if paragraph (8) applies, the information specified in paragraphs 36 to [F1743] of Schedule A1,
(b)must be made as soon as reasonably practicable after the discovery of the error, and
(c)must be made by an approved method of electronic communications.
(8) This paragraph applies if—
(a)the error is within paragraph (3),
(b)the relevant payment was the first relevant payment to the employee in the employment, and
(c)the information specified in paragraphs 36 to [F1843] of Schedule A1 has not otherwise been provided.
(9) In the application of paragraphs (6) and (7) to cases within paragraph (3), if no information was given in any returns under regulation 67B or 67D 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.
(10) Paragraph (7)(c) does not apply if the employer is one to whom regulation 67D applies.
Textual Amendments
F14Words in reg. 67E(7)(a)(i) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(a)
F15Reg. 67E(7)(a)(ii) omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(b)
F16Reg. 67E(7)(a)(iv) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(c)
F17Words in reg. 67E(7)(a)(v) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(d)
F18Words in reg. 67E(8)(c) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 22(d)
67EA.—(1) This regulation applies where an employer does not make a return as required by regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).
(2) The employer must provide the information in the next return made under regulation 67B or 67D for the tax year in question.
(3) If the information has not been provided before 20th April following the end of the tax year in question, the employer must make a return under this paragraph.
(4) A return under paragraph (3) must—
(a)include the information specified in Schedule A1,
(b)be made as soon as reasonably practicable after the discovery of the failure to make the return, and
(c)be made using an approved method of electronic communications.
(5) If a return under paragraph (3) is not made before 20th May following the end of the tax year in question section 98A of TMA 1970 (special penalties in case of certain returns) will apply to the return.]
Textual Amendments
F19Reg. 67EA inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 23
67F.—(1) A Real Time Information employer may send to HMRC a notification if—
(a)for a tax period, the employer was not required to make any returns in accordance with regulation 67B or 67D because no relevant payments were made during the tax period, or
(b)the employer has sent the final return under regulation 67B or 67D that the employer expects to make—
(i)in the circumstances described in paragraph 5 of Schedule A1 (real time returns), or
(ii)for the tax year.
(2) A notification under paragraph (1)(b) must—
(a)include the information specified in paragraph 7 of Schedule A1,
(b)be sent within 14 days of the end of final tax period of the tax year.
[F20(c)if the notification is under paragraph (1)(b)(i), include the date on which the PAYE scheme ceased]
(3) A notification under this regulation must—
(a)state—
(i)the tax year to which it relates,
(ii)the employer’s HMRC office number,
(iii)the employer’s PAYE reference, and
(iv)the employer’s accounts office reference, and
(b)be sent using an approved method of electronic communications unless the employer is one to whom regulation 67D applies.]
Textual Amendments
F20Reg. 67F(2)(c) inserted (with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 24