67E(1) This regulation applies where there is an inaccuracy in a return made under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B), whether careless or deliberate, and paragraph (2), (3) or (4) applies.
67E(2) This paragraph applies where the inaccuracy relates to the information given in the return in respect of an employee under paragraph 16 or 17 of Schedule A1 (real time returns).
67E(3) This paragraph applies where the inaccuracy was the omission of details of a relevant payment to an employee.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.