The Income Tax (Pay As You Earn) Regulations 2003

Mandatory use of electronic communications

205.—(1) A specified employer must deliver specified information by an approved method of electronic communications to the Inland Revenue.

(2) The Board may make a general or specific direction requiring a specified employer to deliver specified information by a particular approved method of electronic communication.

(3) Specified information may be delivered under this regulation by a person on behalf of a specified employer.

(4) 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(1) (mandatory e-filing).

(5) This regulation applies in relation to specified information—

(a) in respect of the tax year ending 5th April 2005, for specified employers who are large employers,

(b) in respect of the tax year ending 5th April 2006 and subsequent tax years, for specified employers who are large or medium sized employers.

(1)

2002 c. 23.