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.

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.

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.