Mandatory use of electronic communications90N

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 205B(1) 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.

Employers90NA

1

For the purposes of regulation 90N, the following shall not be regarded as employers—

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 the partners fall within sub-paragraph (a),

c

a company, if all the directors and company secretary fall within sub-paragraph (a),

d

an employer who is authorised by HMRC to deduct tax from relevant payments made to employees in accordance with regulation 34 of the PAYE Regulations (simplified deduction scheme for personal employees) and who has not received an incentive payment, and

e

a care and support employer.

2

In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

3

In paragraph (1)(e), a “care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—

a

the services are provided to the employer or a member of the employer’s family,

b

the recipient of the services has a physical or mental disability, or is elderly or infirm,

c

the employer has not received an incentive payment in respect of the last 3 tax years, and

d

it is the employer who delivers the paragraph 22 return (and not some other person on the employer’s behalf).

4

In this regulation “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 200312.