This is the original version (as it was originally made).
72.—(1) This regulation applies if an employer makes a payment of earnings to an employee which, for the purposes of tax, is a notional payment within the meaning given by section 710(2) of the 2003 Act.
(2) If the employer is unable to comply with the requirement in regulation 69(1) to deliver the information required by that regulation on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than—
(a)the time at which the employer delivers the information required by regulation 67B of the PAYE Regulations in respect of the payment;
(b)the time at which the employer makes a deduction from earnings in respect of the payment in accordance with regulation 60 (deductions of repayments); or
(c)14 days after the end of the income tax month the payment is made in,
whichever is earliest.
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