Amendment of the Income Tax (Pay As You Earn) Regulations 20034
In regulation 67H (payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)), for paragraph (2) substitute—
2
If the return shows—
a
an adjustment under regulation 67E(7)(a)(iii) or (iiib), or
b
an adjustment to the amount originally given under paragraph 17 of Schedule A1,
and the value of the adjustment is a positive amount, that amount is an amount due to be paid to HMRC for the final tax period of the tax year the return relates to.