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The Income Tax (Pay As You Earn) Regulations 2003

Changes over time for: Section 213

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Version Superseded: 06/04/2011

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How information may be delivered by Inland RevenueU.K.

213.—(1) Table 11 applies to determine how the Inland Revenue may comply with requirements of the regulations listed in column 1.

(2) Instead of sending a document to the employer or (where relevant) the employer’s agent, the requirements of the regulation may be complied with by the Inland Revenue arranging for the information it would contain to be delivered to the employer or (where relevant) the employer’s agent by an approved method of electronic communications if so indicated in column 4.

(3) The relevant form number is listed in column 3.

Table 11
Regulations which permit electronic delivery by Inland Revenue
1.23.4.
RegulationDescription of informationForm numberElectronic communications
8(2), 20(2)issue of code to employer or agentForm P6 or P9yes
20(5), (6)notice to employer to amend codesForm P7X or P9Xyes
53(2)notice to employer of payments and total net tax deductedForm P6yes
61(2)notice to pension payer of payments and total net tax deductedForm P6yes
F1. . .F1. . .F1. . .F1. . .
206(1)e-filing noticeMP(L)(Band 1)yes

(4) But the Inland Revenue may only deliver information by an approved method of electronic communications if the employer or employer’s agent (as the case may be) has consented to delivery of information in that way, and the Inland Revenue have not been notified that the consent has been withdrawn.

(5) References in paragraphs (2) and (4) to an employer’s agent are to a person acting on behalf of the employer.

Textual Amendments

F1Words in reg. 213(3) Table 11 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 14(a)

Commencement Information

I1Reg. 213 in force at 6.4.2004, see reg. 1

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