Commentary

A4.167 Electronic filing of PAYE returns

Administration and compliance

A4.167 Electronic filing of PAYE returns

A4.167 Electronic filing of PAYE returns

HMRC have authority to make amendments to the PAYE regulations1 to enable certain communications to be transmitted and payments to be made electronically2. These amendments are incorporated into the regulations, Part 103 of which contains the relevant provisions.

HMRC have also issued directions4 setting out5:

  1.  

    (a)     approved methods for employers to deliver PAYE information, file returns and make payments by electronic means with effect from 6 April 2012; and

  2.  

    (b)     the required standards of accuracy and completeness for electronic submission of employer returns for 2012/13

The regulations provide for certain returns and information to be delivered

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