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.
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Legal direction for employers and pension providers migration to Real Time Information from April 2013.