The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 No. 2029

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

5.  For regulation 205 (mandatory use of electronic communications) substitute—

“Mandatory use of electronic communication for delivering relevant annual returns

205.   An employer (as to which see regulation 206) must deliver a relevant annual return by an approved method of electronic communications to HMRC.

Mandatory use of electronic communication for delivering specified information

205A.   A specified employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.

General provisions relating to this Chapter

205B.— (1) The Commissioners for Her Majesty’s Revenue and Customs may make a general or specific direction requiring an employer or a specified employer to deliver any relevant annual return or specified information by a particular approved method of electronic communications.

(2) Any relevant annual return or specified information may be delivered by a person on behalf of an employer or a specified employer.

(3) Regulations 205 and 205A do not apply to any relevant annual return or specified information which relates to payments of tax due under a retrospective tax provision for a closed year.

(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 (mandatory e-filing)(1).”.

(1)

2002 c.23. Section 135(8) explains what the term “delivery of information” includes.