[F1Mandatory use of electronic communication for delivering specified informationU.K.
205. An employer (as to which see regulation 206) must deliver a relevant annual return by an approved method of electronic communications to HMRC.]
Textual Amendments
F1Regs. 205-205B substituted for reg. 205 (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 5 (with reg. 1(5)(6))