Which of the following can be used by an employer to submit payroll information to HMRC electronically?

Employers can use commercial payroll software to submit payroll information to HMRC electronically because this type of software is specifically designed for payroll processing and compliance with HMRC regulations. These solutions often integrate with HMRC systems and facilitate electronic submissions such as Real Time Information (RTI), which is required for reporting employee pay and deductions on or before the payday.

Commercial payroll software typically includes features that allow businesses to handle tax calculations, manage employee records, and generate necessary reports automatically, thereby reducing the risk of errors associated with manual entries. This aligns with HMRC's efforts to modernize tax reporting and promote efficiency in payroll processes for employers.

Options like custom-designed software solutions might also be capable of submitting payroll information, but they require significant investment in development and maintenance, and they might not guarantee compliance with the latest regulations without constant updates. Manual paperwork and email submissions are not viable options as they do not meet HMRC's requirements for electronic filing. The structured nature of commercial payroll software makes it the most effective and compliant choice for employers looking to submit payroll information electronically.