PART 3Real Time Information
CHAPTER 1Real Time Information
Exceptions to paragraph 21A14
1
Paragraph 21D (exceptions to paragraph 21A) is amended as follows.
2
In sub-paragraph (1) after paragraph (d) insert—
e
an employer to whom a direction has been given under sub-paragraph (12).
3
After sub-paragraph (2) insert—
2A
Before 6th April 2014, a Real Time Information employer to whom this paragraph applies may proceed as if the employer were a non-Real Time Information employer and accordingly the provisions of this Schedule apply to such an employer.
4
In sub-paragraph (3) for “A” substitute “On and after 6th April 2014, the”.
5
Omit sub-paragraphs (7) and (8).
6
After sub-paragraph (11) insert—
12
Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—
a
it is not reasonably practicable for an employer to make a return using an approved method of electronic communications, and
b
it is the employer who delivers the return (and not some other person on the employer’s behalf),
they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communications.