PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Annual returns of relevant payments and tax
F1Application of regulations 73 to 7572H
Regulations 73 to 75 apply to—
a
non-Real Time Information employers,
b
Real Time Information employers in relation to tax years in which they were, for the whole of the tax year, non-Real Time Information employers, and
c
Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 in respect of a tax year.