PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F1Real time returns
Annotations:
Amendments (Textual)
F2Employees in respect of whom employer is not required to maintain deductions working sheets67BA
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.
Regs. 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)