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68.—(1) Subject to paragraph (3), where in the case of any employee an employer fraudulently or negligently—
(a)makes incorrect deductions; or
(b)makes or receives incorrect payments in a tax year
in pursuance of this Part, the employer is liable to a penalty not exceeding £3000 for each employee for whom incorrect deductions or payments are made.
(2) A penalty under paragraph (1) must not be imposed before the end of the relevant tax year; and no more than one penalty per employee under that paragraph may be imposed in relation to any tax year.
(3) This regulation does not apply where an employer has paid an electronic payment default surcharge to HMRC under regulation 203 of the PAYE Regulations in respect of an incorrect payment.
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