Regulation 16

For regulation 44 (return by employers where deductions working sheet is not required) substitute—

“Return by employer where deductions working sheets not required

44

(1)

A return shall be made in respect of every employee to whom the employer paid emoluments at any time during the year at a rate exceeding the minimum rate, but in respect of whom the employer was not required under these Regulations to prepare a deductions working sheet.

(2)

The employer shall—

(a)

render the return mentioned in paragraph (1) to the inspector;

(b)

transmit the information contained in the return electronically to the inspector; or

(c)

deliver the return by such means of electronic communications as may be approved to an official computer system.”.