Returns under regulations 69 and 74: amendments
75.—(1) This regulation applies where there is an inaccuracy in a return, whether careless or deliberate, made under regulation 69 (real time returns of information about payments of earnings) or 74 (exceptions to regulation 69) and paragraph (2) or (3) applies.
(2) This regulation applies where the inaccuracy relates to the information given in the return in respect of an employee under paragraph 3 of Schedule 3 (real time returns).
(3) This regulation applies where the inaccuracy was the omission of details of a payment of earnings to an employee.
(4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 69 or 74, the employer must provide the correct information in the next return for the tax year in question.
(5) But if the information has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this regulation.
(6) A return under paragraph (5)—
(a)must include the following—
(i)the information specified in paragraph 1 of Schedule 3 (real time return);
(ii)the value of the adjustment to the information given under paragraph 3 of Schedule 3 in the final return under regulation 69 or 74 containing information in respect of the employee in the tax year in question; and
(iii)if paragraph (7) applies, the information specified in paragraph 5 of Schedule 3;
(b)must be made as soon as reasonably practicable after the employer becomes aware of the inaccuracy; and
(c)must be made by an approved method of electronic communications.
(7) This regulation applies if—
(a)the inaccuracy is within paragraph (3);
(b)the payment of earnings was the first payment of earnings to the employee in the employment; and
(c)the information specified in paragraph 5 of Schedule 3 has not otherwise been provided.
(8) In the application of paragraphs (5) and (6) to cases within paragraph (3), if no information was given in any returns under regulation 69 or 74 in respect of the employee in the tax year, the value of the adjustments required must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.
(9) Paragraph (6)(c) does not apply if the employer is one to whom regulation 74 applies but in those circumstances the return must be in such form as HMRC may approve or prescribe.