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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 10
- CHAPTER 4
- Regulation 210AA
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Changes over time for: Section 210AA
Alternative versions:
- 13/08/2009- Amendment
- 06/04/2011- Amendment
- 15/09/2016
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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 210AA.
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[F1[F2[F3Penalty: forms P35 and P14] U.K.
210AA. Table 9ZA sets out the penalty for the tax year ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the [F4specified information].
Table 9ZA
Penalties: tax years ending 5th April 2011 and subsequent years
| 1 Number of employees for whom particulars should have been included with the [F5specified information] | 2 Penalty |
|---|---|
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more | £100 £300 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000]] |
Textual Amendments
F1Regs. 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
F2 Regs. 210A, 201AA substituted for reg. 210A (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 14 (with reg. 1(5)(6))
F3Reg. 210AA heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(3)
F4Words in reg. 210AA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)
F5Words in reg. 210AA Table 9ZA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)
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