PART 1INTRODUCTION
Interpretation
F1Real Time Information employers2A
1
The following are Real Time Information employers—
a
an employer who has entered into an agreement with HMRC to comply with the provisions of these Regulations which are expressed as relating to Real Time Information employers,
b
an employer within paragraph (2),
F3c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and
d
on and after 6th October 2013, all employers F4, except employers within paragraph (3).
2
An employer is within this paragraph if the employer has been given a general or specific direction by the Commissioners for Her Majesty’s Revenue and Customs before 6th October 2013 to deliver to HMRC returns under regulation 67B (real time returns of information about relevant payments).
F23
An employer is within this paragraph if the employer—
a
has an existing special arrangement under regulation 141 (direct collection and special arrangements), and
b
has not been given a direction under paragraph (2) by the Commissioners for Her Majesty’s Revenue and Customs.