10. In paragraph 31 (direct collection involving deductions working sheets)(1)—
(a)in sub-paragraph (1) omit the text from “HMRC may” to “30A,”,
(b)in sub-paragraph (2)—
(i)omit from “to whom” to “sub-paragraph (1)”,
(ii)for “that working sheet” which occurs immediately before “his name” substitute “a working sheet”, and
(iii)for “the year for which the deductions working sheet was issued” substitute “ the relevant tax year”,
(c)after sub-paragraph (3) insert—
“(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:
(a)the total amount of the general earnings and earnings-related contributions payable during the tax year 2013-14,
(b)the appropriate category letter,
(c)the employee’s name and address, and
(d)the employee’s national insurance number, and
the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.”,
(d)in sub-paragraph (8) omit “issued under sub-paragraph (1)”, and
(e)in sub-paragraph (9) for “(6), (7)” substitute “(3A)”.
Paragraph 31 has been amended by regulation 33 of S.I. 2004/770, regulation 8 of S.I. 2007/1056 and regulation 21 of S.I. 2013/622.