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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.8 NIC administration /NIC administration—returns and records / E8.817 Returns and records—annual returns
Commentary

E8.817 Returns and records—annual returns


Personal and employment tax

From 6 April 2012 the provisions requiring employers to make paper P14 and P35 returns at the end of the year were amended for real time information (RTI) purposes (see E8.815) to apply to:

  1. Ìý

    (a)ÌýÌýÌýÌý non-RTI employers (who now file instead a form RT4)

  2. Ìý

    (b)ÌýÌýÌýÌý RTI employers in relation to years in which they were, for the whole of the year, non-RTI employers; and

  3. Ìý

    (c)ÌýÌýÌýÌý RTI employers to whom HMRC have given a notice requiring a return under regulation 73 of the PAYE Regulations (SI 2003/2682) (annual return of relevant payments liable to deduction of tax (formerly

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