Regulation 90H Mandatory electronic paymentF1

An employer who is a large employer within the meaning of regulation F3198A (large employers) of the PAYE Regulations must pay the specified payment using an approved method of electronic communications

Paragraph (1) applies regardless of whether a payment of tax is due under regulation F467G or 68 of the PAYE Regulations (payment and recovery of tax by employer).

If the Board have given a direction under regulation 199(3) of the PAYE Regulations requiring a particular method of electronic communications to be used in the case of an employer, he must use that method.

This regulation does not apply to a payment of contributions, whether primary or secondary, in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force

A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with paragraph 10 or paragraph 11 of Schedule 4 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.