- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2009)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2009.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, CHAPTER 4.
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205.—(1) A specified employer must deliver specified information by an approved method of electronic communications to the Inland Revenue.
(2) The Board may make a general or specific direction requiring a specified employer to deliver specified information by a particular approved method of electronic communication.
(3) Specified information may be delivered under this regulation by a person on behalf of a specified employer.
(4) References in this Chapter to information and to the delivery of information must be construed in accordance with section 135(8) of the Finance Act 2002(1) (mandatory e-filing).
(5) This regulation applies in relation to specified information—
(a)in respect of the tax year ending 5th April 2005, for specified employers who are large employers,
(b)in respect of the tax year ending 5th April 2006 and subsequent tax years, for specified employers who are large or medium sized employers.
[F1This is subject to the following qualification.]
[F2(6) This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.]
Textual Amendments
F1Words in reg. 205(5) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 18(2)
F2Reg. 205(6) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 18(3)
Commencement Information
206.—(1) In this Chapter, “specified employer” means—
(a)a large employer, or
(b)a large or medium sized employer,
to whom an e-filing notice for a tax year has been issued by 31st December following the specified date for the tax year.
(2) But the following are not specified employers—
(a)an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications,
(b)a partnership, if all the partners fall within sub-paragraph (a), and
(c)a company, if all the directors and the company secretary fall within sub-paragraph (a).
(3) In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
Commencement Information
I2Reg. 206 in force at 6.4.2004, see reg. 1
207.—[F3(1) In this Chapter, “specified information” means—
(a)Part 1 of Form P45;
(b)Part 3 of Form P45;
(c)Form P46;
(d)Form P46(Pen);
(e)the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).]
(2) But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).
Textual Amendments
F3Reg. 207(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 19
Commencement Information
I3Reg. 207 in force at 6.4.2004, see reg. 1
208.—(1) In this Chapter, “e-filing notice” means a notice issued by the Inland Revenue in respect of a tax year that an employer—
(a)is a large or a large or medium sized employer, and
(b)does not fall within regulation 206(2) (religious objection),
and accordingly is required to use an approved method of electronic communications for the delivery of specified information for the tax year.
(2) An employer may appeal against an e-filing notice by notice to the Inland Revenue within 30 days of the issue of the e-filing notice.
(3) The grounds of appeal are that the employer does not satisfy the description specified.
(4) If an appeal is successful the e-filing notice must be withdrawn.
(5) Regulation 217 (appeals: supplementary provisions) applies to appeals under this regulation.
Commencement Information
I4Reg. 208 in force at 6.4.2004, see reg. 1
209.—(1) Specified information delivered by a method of electronic communications must meet the standards of accuracy or completeness set by specific or general directions given by the Board of Inland Revenue.
(2) Specified information which fails to meet those standards must be treated as not having been delivered.
210.—(1) A specified employer who fails to deliver specified information or any part of it in accordance with regulation 205 is liable to a penalty.
(2) The penalty must be determined in accordance with regulation 210A where the specified information concerned is the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
(3) The penalty must be determined in accordance with regulation 210B in all other cases.
(4) Regulation 210C applies irrespective of how the penalty falls to be determined.
Textual Amendments
F4Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
Modifications etc. (not altering text)
C1Reg. 210 applied (with modifications) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 70(1)(c) (with reg. 1(6))
210A. Table 9 sets out the penalty 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.
1. Number of employees for whom particulars should have been included with the specified information | 2. Penalty |
---|---|
1 – 49 | nil |
50 – 249 | nil for tax year ending 5th April 2005, £600 for subsequent 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 |
Textual Amendments
F4Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
210B.—(1) This regulation applies for the tax quarter ending on 5th April 2010 and the tax year ending on 5th April 2011 (the “relevant period”).
(2) Table 9A sets out the penalties for the relevant period depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within that period.
1. Number of items of specified information the employer has failed to deliver in the tax quarter | 2. Penalty |
---|---|
1 – 5 | Nil |
6 – 49 | £100 |
50 – 149 | £300 |
150 – 299 | £600 |
300 – 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) Each of the types of specified information mentioned in sub-paragraphs (a) to (d) of regulation 207(1) counts as a separate item of specified information for this purpose.
(4) An item of specified information counts even if it relates to the same employee as one or more other items.
Textual Amendments
F4Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
210C.—(1) An employer is not liable to a penalty if the employer had a reasonable excuse for failing to comply with regulation 205 which had not ceased at the time the specified information was delivered.
(2) A notice of appeal against a determination under section 100 of TMA of a penalty can only be on the grounds that—
(a)the employer is not a specified employer, subject to paragraph (3),
(b)the employer did comply with regulation 205,
(c)the amount of the penalty is incorrect, or
(d)paragraph (1) applies.
(3) An employer may not appeal on the grounds that the employer is not a specified employer if the employer has already appealed under regulation 208(2) (appeal against e-filing notice).
(4) Section 103A of TMA (interest on penalties) applies to this penalty.]
Textual Amendments
F4Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
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