HMRC have made SI 2023/307, The Income Tax (Pay As You Earn) (Amendment) Regulations 2023.
“These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
The Regulations come into force on 6th April 2023.
Regulation 2(2) makes it mandatory for employers, other than those listed at regulation 206 of the PAYE Regulations, to deliver the return and information required by regulation 85 by an approved method of electronic communication. The return and information required by regulation 85 covers expenses and benefits an employer provides to its employees.
Regulation 2(3) provides that failing to comply with this new requirement to use an approved method of electronic communication will not give rise to a penalty under regulation 210 of the PAYE Regulations.”