The Income Tax (Pay As You Earn) Regulations 2003

Large employers required to make specified payments electronically

199.—(1) A large employer to whom an e-payment notice in respect of a tax year has been issued must use an approved method of electronic communications to make specified payments.

(2) “Specified payments”, in this Chapter, means payments of tax under regulation 68 (periodic payments to and recoveries from the Revenue) in respect of tax months in the tax year to which the e-payment notice relates.

(3) The Board of Inland Revenue may give specific or general directions—

(a) suspending, for any period during which the use of an approved method of electronic communications for the making of specified payments is impossible or impractical, any requirement imposed by these Regulations relating to the use of such methods,

(b) substituting alternative requirements for the suspended ones, and

(c) making any provision that is necessary in consequence of the imposition of the substituted requirements.