Related Commentary  

75A(1)  This regulation applies if, 17 days or more after the end of a tax period, condition A or B or C is met.

75A(2)  Condition A is that a Real Time Information employer

(a)has not paid to HMRC any tax for that tax period,

(b)has not made any returns under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) in respect of the tax period, and

(c)has not sent HMRC a notification under regulation 67F(1)(a) (additional information about payments),

and HMRC are not satisfied that no relevant payments have been made in the tax period.

75A(3)  Condition B is that–

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