PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F1Real time returns
Additional information about payments67F
1
A Real Time Information employer may send to HMRC a notification if—
a
for a tax period, the employer was not required to make any returns in accordance with regulation 67B or 67D because no relevant payments were made during the tax period, or
b
the employer has sent the final return under regulation 67B or 67D that the employer expects to make—
i
in the circumstances described in paragraph 5 of Schedule A1 (real time returns), or
ii
for the tax year.
2
A notification under paragraph (1)(b) must—
F3a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
be sent within 14 days of the end of final tax period of the tax year.
F2c
if the notification is under paragraph (1)(b)(i), include the date on which the PAYE scheme ceased
3
A notification under this regulation must—
a
state—
i
the tax year to which it relates,
ii
the employer’s HMRC office number,
iii
the employer’s PAYE reference, and
iv
the employer’s accounts office reference, and
b
be sent using an approved method of electronic communications unless 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)