5.—(1) In regulation 6(5) after “paragraph (6)” insert “or regulation 9(2)”.
(2) Regulation 9 is amended as follows.
(3) For paragraph (2) substitute—
“The next claim that the employer makes under regulation 6 (the “next claim”) must be made in the manner provided for in paragraph (8) and in it the employer must specify the amount by which the original claim was overstated.”.
(4) In paragraph (5) omit “(an “adjustment notice”)”.
(5) In paragraph (6) for “An adjustment notice must contain the following” substitute “The employer must provide the following information to HMRC”.
(6) For paragraph (7) substitute—
“The employer must declare to HMRC that the information provided under paragraph (6) is true and accurate.”.
(7) For paragraph (8) substitute—
“An employer who makes a next claim referred to in paragraph (2), a declaration under paragraph (7) or who provides information under paragraph (6) must do so by telephone or in writing, as determined by HMRC in its discretion and notified to the employer.”.
(8) In paragraph (9)—
(a)for “stated in the adjustment notice” substitute “referred to in paragraph (6)(b)”; and
(b)for “the adjustment notice is submitted” substitute “the employer provides the information under paragraph (6) and the declaration under paragraph (7)”.