Correcting a claim when the amount has been mistakenly understatedE+W+S
This section has no associated Explanatory Memorandum
10. Where an employer becomes aware that the employer mistakenly understated the amount in a claim (the “understated claim”), the employer may submit a claim in accordance with regulation 6 for the amount understated in respect of the same period, PAYE scheme and employees specified in the understated claim.
Commencement Information
I1Reg. 10 in force at 14.1.2022, see reg. 1