Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
4. 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.”.