This regulation deals with mandatory electronic payments.
If a contractor has received an e-payment notice under
Regulation 199 of the PAYE Regulations in respect of a tax year
they must make their CIS payment electronically: SI2005/2045 reg
45(1).
(1) applies whether or not a payment of tax is due under
Regulation 68 of the PAYE Regulations: SI2005/2045 reg 45(2).
If HMRC have given a direction under Regulation 199(3) of the
PAYE Regulations, the CIS payment must be made accordingly:
SI2005/2045 reg 45(3).
ENABLING PROVISION – FA04/S71 (1)
