PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

47 Large employers required to make specified payments electronically
In regulation 199(2) (large employers required to make specified payments electronically), for “68 (periodic payments to and recoveries from HMRC)” substitute “67G (payments to and recoveries from HMRC: Real Time Information employers) or 68 (periodic payments to and recoveries from HMRC: non-Real Time Information employers)”.