An employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.

The Commissioners for Her Majesty’s Revenue and Customs may make a general or specific direction requiring an employer to deliver specified information by a particular approved method of electronic communications.

Specified information may be delivered by a person on behalf of an employer.

This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.

References in this Chapter to information and to the delivery of information must be construed in accordance with section 135(8) of the Finance Act 2002 (mandatory e-filing).