The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1 U.K. PAYMENT OF TAX AND ASSOCIATED RETURNS

[F1 Penalties under Schedule 55 to the Finance Act 2009 U.K.

Textual Amendments

F1 Regs. 67I-67K and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 (S.I. 2014/2396), regs. 1(1), 2

Penalty: failure to comply with regulation 67B or 67D U.K.

67I.— (1) For the purposes of paragraph 6C of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE), a Real Time Information employer which fails to deliver a return falling within item 4 in the Table in paragraph 1 of that Schedule in accordance with—

(a) regulation 67B (real time returns of information about relevant payments);

(b) regulation 67BA (employees in respect of whom employer is not required to maintain a deductions working sheet);

(c) regulation 67BB (employees paid in specific circumstances);

(d) regulation 67C (modification of the requirements of regulation 67B: notional payments); or

(e) regulation 67D (exceptions to regulation 67B)

as the case may be, is liable to a penalty of the amount set out in paragraph (2).

(2) Where a Real Time Information employer fails to deliver such a return and the number of persons employed in the period to which the return relates is—

(a) no more than 9, the penalty is £100;

(b) at least 10 but no more than 49, the penalty is £200;

(c) at least 50 but no more than 249, the penalty is £300; and

(d) at least 250, the penalty is £400.]

Modifications etc. (not altering text)

C1 Regs. 67I-67K applied (with modifications) (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))