PART 2Real time returns
Failure to make a return under regulation 46.
(1)
This regulation applies where a pension payer does not make a return as required by regulation 4.
(2)
The pension payer must provide the information in the next return made under regulation 4 for the tax year in question.
(3)
If the pension payer does not provide the information before 20th April following the end of the tax year in question, the pension payer must make a return under this paragraph.
(4)
A return under paragraph (3) must—
(a)
include the information specified in the Schedule,
(b)
be made as soon as reasonably practicable after the discovery of the failure to make the return, and
(c)
be made using an approved method of electronic communications.