The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013

Exceptions to paragraph 21A

14.—(1) Paragraph 21D (exceptions to paragraph 21A) is amended as follows.

(2) In sub-paragraph (1) after paragraph (d) insert—

“(e) an employer to whom a direction has been given under sub-paragraph (12).”.

(3) After sub-paragraph (2) insert—

“(2A) Before 6th April 2014, a Real Time Information employer to whom this paragraph applies may proceed as if the employer were a non-Real Time Information employer and accordingly the provisions of this Schedule apply to such an employer.”.

(4) In sub-paragraph (3) for “A” substitute “On and after 6th April 2014, the”.

(5) Omit sub-paragraphs (7) and (8).

(6) After sub-paragraph (11) insert—

“(12) Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—

(a) it is not reasonably practicable for an employer to make a return using an approved method of electronic communications, and

(b) it is the employer who delivers the return (and not some other person on the employer’s behalf),

they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communications.”.