PART 4U.K.PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1U.K.PAYMENT OF TAX AND ASSOCIATED RETURNS

[F1Real time returnsU.K.

Textual Amendments

Exceptions to regulation 67BU.K.

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), ...

(d)a care and support employer [F2, and

(e)an employer to whom a direction has been given under paragraph (11)] ,

[F3but this is subject to paragraph (2B).]

(2) A Real Time Information employer to whom this regulation applies may proceed in accordance this regulation instead of regulation 67B.

[F4(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.]

[F5(2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.]

(3) [F6On 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 [F7quarter] 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 [F7quarter].

(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 [F8quarter] the return relates to.

(6) If relevant payments have been made to more than one employee in the tax [F9quarter], 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.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).

[F10(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

F2Reg. 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)

F4Reg. 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)

F6Words 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)

F10Reg. 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)