PART 10

COMMUNICATIONS

CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS F7: SPECIFIED INFORMATION

Annotations:
Amendments (Textual)

F5Employers206

1

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F22

F3For the purposes of this Chapter, the following 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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e

a care and support employerF1and,

f

an employer to whom a direction has been given under regulation 67D (exceptions to regulation 67B) or regulation 142 (direct collection: employee to report payments)

3

In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

F44

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 F6specified information (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.