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29. On becoming a Real Time Information employer, an employer must provide to HMRC—
(a)the information specified in paragraphs 2 to 4 of Schedule A1 to the PAYE Regulations,
(b)the income tax year in which the employer became a Real Time Information employer,
(c)the following information about each of the employer’s employees during the tax year in which the employer became a Real Time Information employer—
(i)the employee’s name,
(ii)the employee’s date of birth,
(iii)the employee’s current gender,
(iv)if known, the employee’s national insurance number,
(v)the employee’s address, and
(vi)the number used by the employer to identify the employee, if any.
30.—(1) Within one month of making the first return under paragraph 21A or 21D of Schedule 4 to the 2001 Regulations, a Real Time Information employer must provide to HMRC the information specified in paragraph (2) in respect of—
(a)each employee who has been employed in the tax year the return was made in but whose employment had ceased before the date on which the return was made, and
(b)each employee to whom the relevant payments are made on an irregular basis and—
(i)in respect of whom information was not included on that return, and
(ii)to whom the employer does not expect to make a relevant payment within one month of making the return.
(2) The information specified in this paragraph is that specified in—
(a)paragraphs 3A, 6 to 9, 10(b), 10(d) and 12 of Schedule 4A to the 2001 Regulations, and
(b)paragraphs 2 to 4 of Schedule A1 to the PAYE Regulations.
31.—(1) If an employer is one to whom paragraph (3) applies, the information required by regulation 27 must be provided before the employer makes any returns under paragraph 21A or 21D of Schedule 4 to the 2001 Regulations.
(2) Any other employer may provide the information required by regulation 27 as part of the first return the employer makes under paragraph 21A or 21D of Schedule 4 to the 2001 Regulations.
(3) This paragraph applies to an employer who, on the day the employer becomes a Real Time Information employer, employs 250 or more employees.
(4) The information required by regulations 29 and 30 must be provided using an approved method of electronic communications unless the employer is one to whom paragraph 21D of Schedule 4 to the 2001 Regulations applies in which case the information must be provided in the form specified by HMRC.
32. Terms used in regulations 29 to 31 have the same meaning as they have in the 2001 Regulations.
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