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

F11The employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax F7quarter.

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).