The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744). They also provide for the electronic delivery of notices by the Inland Revenue in connection with the recovery of student loans under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944) (notices to employers by the Board to deduct repayments from emoluments).

Regulation 1 provides for the citation and commencement of these Regulations, and defines “the Board” for the purposes of the Regulations as the Commissioners of Inland Revenue.

Regulation 2 provides that notices under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944) may be given, either to the employer or a person acting on his behalf, by an approved means of electronic communications. For notices to be given electronically the employer must have given his consent to their being given by that means and not subsequently notified the Board that that consent has been withdrawn. The regulation also makes provision about proving the content, timing and recipient of a notice under regulation 34 which has been sent electronically.

Regulation 3 introduces the amendments to the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the 1993 Regulations”).

Regulation 4 amends regulation 2 of the 1993 Regulations. It amends the definition of “electronic communications” to make it explicit that that expression does not include electronic transmission of information by the system known as Electronic Data Interchange (“EDI”). It also omits paragraphs (4A) to (6) of that regulation. These paragraphs dealt with proving the effects of electronic delivery of information and the use of EDI, matters now dealt with in the new regulations 2A to 2D.

Regulation 5 inserts into the 1993 Regulations new regulations 2A to 2E. These contain evidential provisions about the effect of using electronic communications or electronic transmission for the delivery of information and the making of payments. Regulation 2E provides that the use of any method of electronic transmission, for the purpose of delivering information required to be given to the Board or an officer of theirs under the 1993 Regulations, is to be conclusively presumed not to have resulted in the delivery of the information, if that method is not approved by the Board for delivering information of that kind.

Regulation 6 amends regulation 6(4)(c) (issue and receipt of code authorisation by means of electronic transmission) to permit electronic delivery of code authorisations to employers' agents.

Regulation 7 amends regulation 13 of the 1993 Regulations by permitting notices of amended coding to be given to employers' agents. It also adds a new paragraph (6) particularising how notices under regulation 13 may be given.

Regulation 8 amends regulation 20 of the 1993 Regulations to enable the employer of an employee on fixed pay to notify the cessation of employment by means of an approved method of electronic communications.