Where retrospective employment income arises as described in E4.1117, an employer will be required to create a new or amended deductions working sheet or electronic equivalent (see E4.1118). Consequently an updated employer's return will have to be filed accordingly.
As any such legislation will have been enacted retrospectively, it is likely that one or more existing RTI returns will have to be revised. This would be an unusual situation (retrospective legislation is a rare occurrence), and it would be expected HMRC would provide more detailed guidance at that time, which
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