The Income Tax (Pay As You Earn) Regulations 2003

[F1[F2Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013] U.K.

210B.—[F3(1) This regulation applies for the tax years ending 5th April 2012 and 5th April 2013 (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.

Table 9A
[F4Penalties: tax years ending 5th April 2012 and 5th April 2013]
1. Number of items of specified information the employer has failed to deliver in the tax quarter2. Penalty
[F51-2]Nil
[F53-49]£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

F2Reg. 210B 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(5)

F3Reg. 210B(1) 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(6)(a)

F4Reg. 210B 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(6)(b)

F5Words in reg. 210B Table 9A 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(6)(c)