The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003
These Regulations provide for the payment of incentive in respect of the years of assessment 2004-05 to 2008-09 to employers, who are not required to file their end of year return electronically by virtue of the provisions of regulation 46ZC of the Income Tax (Employments) Regulations 1993 (S.I. 1993/744, referred to below as “the Employments Regulations”: regulation 46ZC is inserted by regulation 8 of S.I. 2003/2494) but do so voluntarily. The amounts of the incentive are shown in the Table in regulation 4(2).