[F1Mandatory use of electronic communicationsU.K.
205.—(1) An employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.
(2) 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.
(3) Specified information may be delivered by a person on behalf of an employer.
(4) This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.
(5) 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).]
Textual Amendments
F1 Reg. 205 substituted for regs. 205, 205A, 205B (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 8