PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F3Real time returns
Returns under regulations 67B and 67D: amendments67E
1
2
3
This paragraph applies where the F12inaccuracy was the omission of details of a relevant payment to an employee.
4
This paragraph applies where the F1inaccuracy 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.
F75
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 F513, 15 and 22A of Schedule A1,
ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii
F16if 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 F15, 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,
F13iiia
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,
F6iv
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 F843 of Schedule A1,
b
must be made as soon as reasonably practicable after the F2employer becomes aware of the inaccuracy, and
c
must be made by an approved method of electronic communications.
8
This paragraph applies if—
a
the F4inaccuracy 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 F943 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 F17by 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.
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)