PART 7SPECIAL CASES

CHAPTER 4DIRECT COLLECTION AND SPECIAL ARRANGEMENTS

F1Direct collection: employee to report payments142

1

On receiving a relevant payment—

a

an employee (E) must proceed in accordance with paragraph (3) or paragraph (4), as the case may be, and

b

regulations 143 to 147A (direct collection) apply to E,

unless E objects to the application of the direct collection procedure.

2

E may, within 30 days beginning with the date of receipt of written notification from HMRC that the direct collection procedure applies, object by written notice to HMRC to that procedure.

3

E must deliver the information specified in Schedule A1 as if E were a Real Time Information employer for the purposes of regulations 67B (real time information returns of information about relevant payments), 67E (returns under regulations 67B and 67D: amendments), 67EA (failure to make a return under regulation 67B or 67D) and 67F (additional information about payments) and references to “an employer making a relevant payment” are to be read as if they were references to “the employee receiving a relevant payment”.

4

But if E—

a

is an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications, or

b

has been given a direction under paragraph (5),

E may instead proceed as if E were a Real Time Information employer to whom regulations 67D (exceptions to regulation 67B), 67E (returns under regulations 67B and 67D: amendments), 67EA (failure to make a return under regulation 67B or 67D) and 67F (additional information about payments) apply with the modification referred to in paragraph (3).

5

Where the Commissioners for Her Majesty’s Revenue are satisfied that—

a

it is not reasonably practicable for E to make a return using an approved form of electronic communication, and

b

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

they may make a direction specifying that E is not required to make a return using an approved method of electronic communication.