The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001

Incentive payment—return under regulation 43 of the Employments Regulations

4.—(1) The Board may make an incentive payment in the amount of £50 to any employer who—

(a) renders a return under regulation 43(1) of the Employments Regulations for a year of assessment using electronic communications, and

(b) satisfies the conditions specified in any direction given by the Board under paragraph (2).

(2) The Board may give a direction specifying any or all of the following conditions—

(a) a condition that the year of assessment for which the return is to be rendered is one specified in the direction,

(b) a condition specifying the form of electronic communication by which the return is to be rendered,

(c) a condition that the employer by whom the return is to be rendered is one who is authorised to use the form of electronic communication specified in the direction,

(d) a condition that at least one of the payments made by the employer under regulation 40 or 41 of the Employments Regulations(2) in the year of assessment concerned is made using one of the forms of electronic payment specified in the direction,

(e) a condition that the return is rendered by the employer, or by an agent of the employer authorised to render the return, using the form of electronic communication specified in the direction,

(f) a condition that, where the return is rendered by the employer’s agent on the employer’s behalf—

(i) the employer has registered on line to use the form of electronic communication specified in the direction,

(ii) the employer has used that form of electronic communication to notify the Board of his agent’s name and address, and

(iii) his agent is authorised by him to render the return on his behalf and to use that form of electronic communication,

(g) a condition that the return is rendered not later than the end of the period mentioned in regulation 43(1) of the Employments Regulations,

(h) a condition that each of the payments required to be made by the employer under regulation 40 or 41 for the year of assessment concerned is made not later than the end of the period mentioned in regulation 40(1) or, as the case may be, regulation 41(1).

(3) Where an officer of the Board considers that the employer has failed to satisfy one or more of the conditions specified in the direction, he may give notice to the employer that the conditions are not met or, where the incentive payment has already been authorised or made, notice withdrawing the incentive payment.

(4) When prior to the giving of a notice under paragraph (3) an incentive payment has already been made to the employer, an officer of the Board may recover the amount of the incentive payment in accordance with paragraph (5).

(5) For the purposes of paragraph (4), subsections (1), (4), (5) and (6) of section 30 of the Management Act and section 30A of that Act shall apply as if the amount of the incentive payment to be recovered were an amount of income tax repaid to a person which ought not to have been repaid to him.

(6) The Board may give a direction relating to appeals against notices under paragraph (3) and appeals against assessments made in pursuance of paragraph (5).

(1)

Regulation 43 was amended by regulation 14 of S.I. 1998/2484.

(2)

Regulation 40 was amended by regulation 6 of S.I. 1993/2276. Regulation 41 was amended by regulation 7 of S.I. 1993/2276 and regulation 2 of S.I. 2000/1152.