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The Social Security (Contributions) (Amendment No. 4) Regulations 2010

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Mandatory electronic payment

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5.  In regulation 90H (mandatory electronic payment)—

(a)for paragraph (1) substitute —

“(1) An employer who is a large employer within the meaning of regulation 191 (large and medium sized employers) of the PAYE Regulations must pay the specified payment using an approved method of electronic communications”,

(b)in the paragraph (1) inserted by paragraph (a) of this regulation, for the words “191 (large and medium sized employers)” substitute “198A (large employers)”, and

(c)after paragraph (4) insert—

“(5) A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with paragraph 10 or paragraph 11 of Schedule 4 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.”.

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