PART 10
COMMUNICATIONS
CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS
F3Employers and specified employersI1206
1
In this Chapter, “specified employer” means—
a
a large employer, or
b
a large or medium sized employer,
to whom an e-filing notice for a tax year has been issued by 31st December following the specified date for the tax year.
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The following are not specified employers and, for the purposes of this Chapter, shall not be regarded as employers—
a
an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;
b
a partnership, if all the partners fall within sub-paragraph (a);
c
a company, if all the directors and company secretary fall within sub-paragraph (a);
d
an employer who is authorised by HMRC to deduct tax from relevant payments made to employees in accordance with regulation 34 (simplified deduction scheme for personal employees) and who has not received an incentive payment; and
e
a care and support employer.
3
In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
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In paragraph (2)(e), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—
a
the services are provided to the employer or a member of the employer’s family;
b
the recipient of the services has a physical or mental disability, or is elderly or infirm;
c
the employer has not received an incentive payment in respect of any of the last 3 tax years; and
d
it is the employer who delivers the relevant annual return (and not some other person on the employer’s behalf).
5
In this regulation an “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.