Regulation 59E Exceptions to regulation 59BF1

This regulation applies to an employer who is—

but this is subject to paragraph (2B).

An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 59B.

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This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.

F7The employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax F8quarter.

The information must be included in a return.

The return required under paragraph (4) must be delivered within 14 days after the end of the income tax F9quarter the return relates to.

If payments of earnings have been made to more than one employee in the income tax F10quarter, the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.

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In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—