by the Schedule in respect of each relevant beneficiary to whom a relevant payment is made at that  time.  (4) If relevant payments are made to more than one relevant beneficiary at the same time but the  pension payer operates more than one payroll, the pension payer must make a return in respect of  each payroll.  (5) The return must be made using an approved method of electronic communications.  5. —(1) This regulation applies where there is an inaccuracy in a return made under regulation 4,  whether careless or deliberate, and paragraph (2), (3) or (4) applies.  (2) This paragraph applies where the inaccuracy relates to the information given in the return in  respect of a relevant beneficiary under paragraph 16 of the Schedule.  (3) This paragraph applies where the inaccuracy is the omission of details of a relevant payment  made to a relevant beneficiary.  (4) This paragraph applies where the inaccuracy arises because, as a result of a retrospective tax  provision, the total amount of the relevant payment made by a pension payer to a relevant  beneficiary increases for any tax year.  (5) Where a pension payer becomes aware of an inaccuracy in a return submitted under  regulation 4 the pension payer may provide the correct information in the next return for the tax  year in question.  (6) But if the information has not been corrected before 20th April following the end of the tax  year in question, the pension payer may make a return under this paragraph.  (7) A return under paragraph (6)—  6. —(1) This regulation applies where a pension payer does not make a return as required by  regulation 4.  (2) The pension payer must provide the information in the next return made under regulation 4  for the tax year in question.  (3) If the pension payer does not provide the information before 20th April following the end of  the tax year in question, the pension payer must make a return under this paragraph.  (4) A return under paragraph (3) must—  3 (c) be made using an approved method of electronic communications.  (b) be made as soon as reasonably practicable after the discovery of the failure to make the  return, and  (a) include the information specified in the Schedule,  (c) must be made by an approved method of electronic communications.  (b) must be made as soon as reasonably practicable after the pension payer becomes aware of  the inaccuracy, and  (iii) the tax code used by the pension payer in respect of the relevant beneficiary in the  tax year in question,  (ii) the amount which should have been given under paragraph 16 of the Schedule in the  final return under regulation 4 containing information in respect of the relevant  beneficiary in the tax year in question, and  (i) the information specified in paragraphs 2 to 4, 7 to 12 and 15 of the Schedule,  (a) must include the following—  Returns under regulation 4: amendments  Failure to make a return under regulation 4 