If I had a company that was reporting PSC details AND one of my PSCs was a super secure individual as I understand it I cannot submit a normal CS01 but I have to submit a special CS01 form on paper. However, if this company then became exempt from keeping a PSC register (by becoming a DTR5 issuer for example) would I then be able to submit my CS01 in electronic form?
Likewise if I had a Super Secure PSC, and was reporting the CS01 on paper, then that individual was no longer a PSC of my company would I then be able to submit the CS01 electronically?
Yes in theory once the company is exempt from giving PSC information you should be able to electronically file, unfortunately the system at present just looks at the company to see if there is a super secure marker against it and therefore you would have to file on paper. This is something we will change in the future as we would prefer companies to file electronically.
2)Yes once the PSC is not super secure you can electronically file again
and what would happen in the case that the PSC is still super secure but is no longer a PSC of the company you are filing for? Or maybe that’s the same as the PSC no longer being super secure?
Super secure PSCs are per company so as soon as they are no longer a PSC for that company then the super secure marker is removed from that company and you can electronically file again.