PART 10U.K.COMMUNICATIONSU.K.

CHAPTER 4U.K.MANDATORY USE OF ELECTRONIC COMMUNICATIONS [F1: SPECIFIED INFORMATION]

[F2Appeals and interestU.K.

210C.(1) 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.

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

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(aa)the employer is not regarded as an employer the purposes of this Chapter]

(b)the employer did comply with regulation 205 ...,

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

(d)paragraph (1) applies.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Section 103A of TMA (interest on penalties) applies to this penalty.]

Textual Amendments

F3Reg. 210C(2)(aa) inserted (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), 15(b)(i) (with reg. 1(5)(6))