PART 10COMMUNICATIONS

CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION

F1F2Penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years210BA.

(1)

Table 9AA sets out penalties depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within the tax year ending 5th April 2014 and subsequent years.

Table 9AAPenalties: tax year ending 5th April 2014 and subsequent years

1 Number of items of specified information the employer has failed to deliver in the tax quarter

2 Penalty

1-49

£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+

£3,000

(2)

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.

(3)

An item of specified information counts even if it relates to the same employee as one or more other items.