»Ê¹ÚÌåÓýapp

Paragraph 21D of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

»Ê¹ÚÌåÓýappre are special arrangements to allow specific employers to operate RTI using paper returns from April 2014.

Legislation defines which employers may file using an RTI paper channel. »Ê¹ÚÌåÓýappse employers are:

• care and support employers
• individuals who are practising members of a religious society or order whose beliefs are incompatible with the use of electronic equipment (or a partnership or company where this applies to all partners or directors)
• employers who have been given specific direction from HMRC

‘Care and Support employer� means an individual who employs someone to provide domestic or personal service in their home to either them or a member of their family who has a physical or mental disability, or is elderly or infirm. It must also be the employer who makes the return (not someone on their behalf).

From April 2014

Paper filers must:

• complete a paper deductions working sheet (form RT11) and deduct NICs, if appropriate, when a payment of earnings is made
• complete a paper FPS (form RT2), and send it to HMRC each tax quarter
• complete a supplementary FPS (form FPS3) if more complex data is needed, for example if the employee is a director
• complete a paper EPS (RT5) to report any adjustments to the amounts due, e.g. for statutory payments