1A

But a Real Time Information employer—

a

which for the tax year 2014-15 meets Conditions A and B, or

b

which for the tax year 2015-16 meets Conditions A and C,

may instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of general earnings made to an employee in a tax month on or before making the last payment of general earnings in that month.

1B

Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.

1C

Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.

1D

Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.

1E

In this paragraph “employer’s PAYE reference” means—

a

the combination of letters, numbers, or both, used by HMRC to identify an employer for the purposes of the PAYE Regulations, and

b

the number which identifies the employer’s HMRC office.