PART 4Deduction of Repayments by Employers
F1Exceptions to regulation 54B54E
1
This regulation applies to an employer who is—
a
an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;
b
a partnership, if all partners fall within sub-paragraph (a);
c
a company, if all directors and the company secretary fall within sub-paragraph (a); F2...
d
a care and support employer F3, or
e
an employer to whom a direction has been given under regulation 67(11) of the PAYE Regulations.F5,
but this is subject to paragraph (2B).
2
An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 54B.
F102A
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F62B
This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.
3
4
The information must be included in a return.
5
The return required under paragraph (4) must be delivered within 14 days after the end of the income tax F8quarter the return relates to.
6
If payments of earnings have been made to more than one employee in the income tax F9quarter, the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.
F47
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F48
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9
In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
10
In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—
a
the services are provided to A or a member of the A’s family;
b
the recipient of the services has a physical or mental disability, or is elderly or infirm; and
c
it is A who delivers the return (and not some other person on A’s behalf).