The Scheme: secondary legislation: regulation 45
This regulation deals with mandatory electronic payments.
If a contractor has received an e-payment notice under Regulation 199 of the PAYERegulations 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 PAYERegulations: SI2005/2045 reg 45(2).
If HMRC have given a direction under Regulation 199(3) of the PAYE Regulations, the CISpayment must be made accordingly: SI2005/2045 reg 45(3).
ENABLING PROVISION FA04/S71 (1)