PART 5Real Time Information
Exceptions to regulation 67B21
In regulation 67D (exceptions to regulation 67B)24—
a
in paragraph (1)—
i
omit the “and” after sub-paragraph (c), and
ii
after paragraph (d) insert—
, and
e
an employer to whom a direction has been given under paragraph (11)
b
after paragraph (2) insert—
2A
Before 6th April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such an employer.
c
in paragraph (3), for “A” at the beginning substitute “On and after 6th April 2014, a”,
d
omit paragraphs (7) and (8), and
e
after paragraph (10) insert—
11
Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—
a
it is not reasonably practicable for an employer to make a return using an approved method of electronic communication, and
b
it is the employer who delivers the return (and not some other person on the employer’s behalf)
they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communication.