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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 7A
- Regulation 90N
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- Original: King's Printer Version
- Revised Version 31/3/2020
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Changes over time for: Section 90N
Version Superseded: 06/04/2007
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- 06/04/2004- Amendment
- 06/04/2004
Point in time - 06/04/2007- Amendment
- 13/08/2009- Amendment
- 06/04/2010- Amendment
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[F1Mandatory use of electronic communicationsU.K.
90N.—(1) If an e-filing notice has been issued to an employer in respect of a tax year under regulation 206 of the PAYE Regulations (specified employers required to deliver specified information electronically), he must deliver the return required under paragraph 22 of Schedule 4 in relation to that tax year to an official computer system using an approved method of electronic communications.
(2) Sub-paragraph (1) applies regardless of whether any information is due under regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
(3) If the Board have given a direction under Regulation 205(2) of the PAYE Regulations requiring a particular method of electronic communications to be used in the case of an employer, he must use that method.]
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