Search Legislation

The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

This section has no associated Explanatory Memorandum

14.  For regulation 210A (penalty: regulation 73 return and accompanying information (Forms P35 and P14)) substitute the following—

Penalty: relevant annual return for the tax year ending 5th April 2010

210A.  Table 9 sets out the penalty for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the relevant annual return.

Table 9

Penalties: tax year ending 5th April 2010

1 Number of employees for whom particulars should have been included with the relevant annual return2 Penalty

1-5

6-49

50-249

250-399

400-499

500-599

600-699

700-799

800-899

900-999

1000 or more

0

£100

£600

£900

£1200

£1500

£1800

£2100

£2400

£2700

£3000

Penalty: relevant annual return for the tax year ending 5th April 2011 and subsequent years

210AA.  Table 9ZA sets out the penalty for the tax year ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the relevant annual return.

Table 9ZA

Penalties: tax years ending 5th April 2011 and subsequent years

1 Number of employees for whom particulars should have been included with the relevant annual return2 Penalty

1-5

6-49

50-249

250-399

400-499

500-599

600-699

700-799

800-899

900-999

1000 or more

£100

£300

£600

£900

£1200

£1500

£1800

£2100

£2400

£2700

£3000

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources