The Social Security (Contributions) Regulations 2001

[F1 Penalties and appeals U.K.

90P.— (1) An employer who fails to deliver specified information or any part of it in accordance with regulation 90N is liable to a penalty.

(2) Table 2 sets out the penalties for employers for the tax years ending 5th April 2005 to 5th April 2009, depending on the number of employees for whom particulars should have been included with the specified information.

Table 2

Penalties: tax years ending 5th April 2005 to 5th April 2009

1 Numbers of employees for whom particulars should have been included with the specified information	2 Penalty
1-49	Nil
50-249	Nil for the tax year ending 5th April 2005, £600 for subsequent tax years
250-399	£900
400-499	£1,200
500-599	£1,500
600-699	£1,800
700-799	£2,100
800-899	£2,400
900-999	£2,700
1000 or more	£3,000

(3) An employer is not liable to a penalty if the employer had—

(a) a reasonable excuse for failing to comply with regulation 90N which had not ceased at the time the specified information was delivered, or

(b) been subject to a penalty for failing to comply with regulation 205 of the PAYE Regulations (mandatory use of electronic communications), in relation to the same tax year.

(4) A notice of appeal against a determination under section 100 of the Management Act of a penalty under this paragraph can only be on the grounds that—

(a) the employer did comply with regulation 90N,

(b) the amount of the penalty is incorrect, or

(c) paragraph (3) applies.

(5) Section 103A of the Management Act (interest on penalties) applies to penalties payable under this paragraph.]

Textual Amendments

F1 Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23