PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F1Penalties under Schedule 55 to the Finance Act 2009
Penalty: failure to comply with regulation 67B or 67D67I.
(1)
For the purposes of paragraph 6C of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE), a Real Time Information employer which fails to deliver a return falling within item 4 in the Table in paragraph 1 of that Schedule in accordance with—
(a)
regulation 67B (real time returns of information about relevant payments);
(b)
regulation 67BA (employees in respect of whom employer is not required to maintain a deductions working sheet);
(c)
regulation 67BB (employees paid in specific circumstances);
(d)
regulation 67C (modification of the requirements of regulation 67B: notional payments); or
(e)
regulation 67D (exceptions to regulation 67B)
as the case may be, is liable to a penalty of the amount set out in paragraph (2).
(2)
Where a Real Time Information employer fails to deliver such a return and the number of persons employed in the period to which the return relates is—
(a)
no more than 9, the penalty is £100;
(b)
at least 10 but no more than 49, the penalty is £200;
(c)
at least 50 but no more than 249, the penalty is £300; and
(d)
at least 250, the penalty is £400.