Additional information about payments
17.—(1) Paragraph 21F (additional information about payments) is amended as follows
(2) After sub-paragraph (7) insert—
“(7A) A Real Time Information employer may send to HMRC a notification (included within a return under this paragraph or otherwise) if—
(a)for a tax period, the employer was not required to make any returns in accordance with paragraph 21A or 21D because no payments of general earnings were made during the tax periods, or
(b)the employer has sent the final return under paragraph 21A or 21D that the employer expects to make—
(i)in the circumstances described in paragraph 5 of Schedule A1 to the PAYE Regulations (real time returns)(1); or
(ii)for the year.”.
(3) In sub-paragraph (8)—
(a)after “(7)” insert “and a notification under paragraph (7A)”,
(b)omit “and” at the end of paragraph (a)(iii), and
(c)in paragraph (a)(iv) after “reference” insert—
“, and
(v)if the notification is under sub-paragraph (7A)(b)(i), include the date of cessation;”.
(4) Omit sub-paragraph (9).
Schedule A1 to the PAYE Regulations was inserted by regulation 52 of S.I. 2012/822.