# The Social Security (Contributions) Regulations 2001, Regulation 90N: Mandatory use of electronic communications

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

(1) An employer (as to which see regulation 90NA) must deliver a paragraph 22 return to an official computer system using an approved method of electronic communications.
(2) If the Commissioners for Her Majesty’s Revenue and Customs have made a direction under regulation 205(2) of the PAYE Regulations requiring a particular method of electronic communication to be used in the case of an employer, the employer must use that method.
(3) This regulation does not apply to a return 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.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/90N (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90N
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.