Related Commentary  

67F(1)  A Real Time Information employer may send to HMRC a notification if–

(a)for a tax period, the employer was not required to make any returns in accordance with regulation 67B or 67D because no relevant payments were made during the tax period, or

(b)the employer has sent the final return under regulation 67B or 67D that the employer expects to make–

(i)in the circumstances described in paragraph 5 of Schedule A1 (real time returns), or

(ii)for the tax year.

67F(2)  A notification under paragraph (1)(b) must–

(a)[omitted by SI 2015/2, reg. 2(5),]

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