# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 213: How information may be delivered by Inland Revenue

Extent: E+W+S+N.I.

(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.
2
3.
4.
Regulation
Description of information
Form number
Electronic communications
8(2), 20(2)
issue of code to employer or agent
Form P6 or P9
yes
20(5), (6)
notice to employer to amend codes
Form P7X or P9X
yes
53(2)
notice to employer of payments and total net tax deducted
Form P6
yes
61(2)
notice to pension payer of payments and total net tax deducted
Form P6
yes
97Q(1), 97U(3)
notice of requirement for security
notice of requirement
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to delivery of information in that way, and the Inland Revenue have not been notified that the consent has been withdrawn.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—
(a) an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and
(b) an employer’s agent are to a person acting on behalf of the employer.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/213 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-213
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.