[F1[F2Mandatory use of electronic communicationsU.K.
90N.—(1) An employer (as to which see regulation 90NA) must deliver a paragraph 22 return to an official computer system using an approved method of electronic communications.
(2) If the Commissioners for Her Majesty’s Revenue and Customs have made a direction under regulation [F3205(2)] of the PAYE Regulations requiring a particular method of electronic communication to be used in the case of an employer, the employer must use that method.
(3) This regulation does not apply to a return in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force.]]
Textual Amendments
F1Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23
F2 Regs. 90N 90NA substituted for reg. 90N (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 8(1)
F3Word in reg. 90N(2) substituted (6.4.2010) (with application in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 8(2)