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Statutory Instrument secondary legislation: direction under regulations 2A(1)(b) and (2) and 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations

Information about when Real Time Information employers and Real Time Information pension payers are required to deliver returns to HM Revenue and Customs.

Last fetched 04 May 2026 · gov.uk

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Statutory Instrument secondary legislation: direction under regulations 2A(1)(b) and (2) and 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations application/pdf