F1PART 7AElectronic Communications

Annotations:
Amendments (Textual)

F2Employers90NA

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),

F3d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; 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 2003.