The Income Tax (Pay As You Earn) Regulations 2003

[F1 Returns under regulations 67B and 67D: amendments U.K.

67E.— (1) This regulation applies where [F2 there is an inaccuracy in a return] made under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) [F3 , whether careless or deliberate,] and paragraph (2), (3) or (4) applies.

(2) This paragraph applies where the [F4 inaccuracy] relates to the information given in the return in respect of an employee under paragraph 16 [F5 , 16A] or 17 of Schedule A1 (real time returns).

(3) This paragraph applies where the [F4 inaccuracy] was the omission of details of a relevant payment to an employee.

(4) This paragraph applies where the [F6 inaccuracy] 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.

[F7 (5) Where an employer becomes aware of an inaccuracy in a return submitted under regulation 67B or 67D, the employer must provide the correct information in the next return 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 [F8 13, 15 and 22A] of Schedule A1,

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) [F9 if the return relates to the tax year 2017-18 or to an earlier tax year,] the value of the adjustment to the information given under paragraphs 16 [F10 , 16A] 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,

[F11 (iiia) if the return relates to the tax year 2020-21 or a subsequent tax year, the amount which should have been given under paragraphs 16, 16A 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,

(iiib) if the return relates to the tax year 2018-19 or 2019-20—

(aa) the value of the adjustment to the information given under, or

(bb) the amount which should have been given under,

paragraphs 16, 16A 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,]

[F12 (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 [F13 43] of Schedule A1,

(b) must be made as soon as reasonably practicable after the [F14 employer becomes aware of the inaccuracy], and

(c) must be made by an approved method of electronic communications.

(8) This paragraph applies if—

(a) the [F15 inaccuracy] 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 [F16 43] 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 [F17 by paragraph (7)(a)(iii) or (iiib)] 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

F1 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)

F2 Words in reg. 67E(1) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(a)(i)

F3 Words in reg. 67E(1) inserted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(a)(ii)

F4 Word in reg. 67E(2)(3) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

F5 Word in reg. 67E(2) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(a)

F6 Word in reg. 67E(4) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

F7 Reg. 67E(5) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(c)

F8 Words 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)

F9 Words in reg. 67E(7)(a)(iii) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(b)

F10 Word in reg. 67E(7)(a)(iii) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(a)

F11 Reg. 67E(7)(a)(iiia)(iiib) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(c)

F12 Reg. 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)

F13 Words 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)

F14 Words in reg. 67E(7)(b) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(d)

F15 Word in reg. 67E(8)(a) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

F16 Words 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)

F17 Words in reg. 67E(9) inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2021 (S.I. 2021/218), regs. 1, 3(d)