The Income Tax (Pay As You Earn) Regulations 2003

Penalties and appeals

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) Table 9 sets out the penalties for specified 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 9

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

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 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 reasonable excuse for failing to comply with regulation 205 which had not ceased at the time the specified information was delivered.

(4) A notice of appeal against a determination under section 100 of TMA(1) of a penalty under this regulation can only be on the grounds that—

(a) the employer is not a specified employer, subject to paragraph (5),

(b) the employer did comply with regulation 205,

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

(d) paragraph (3) applies.

(5) 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).

(6) Section 103A of TMA(2) (interest on penalties) applies to penalties payable under this regulation.

(1)

Section 100 was substituted by section 167 of the Finance Act 1989 (c. 26) and amended by S.I. 1994/1813.

(2)

Section 103A was inserted by paragraph 33 of Schedule 19 to the Finance Act 1994 (c. 9).