PART 4Deduction of Repayments by Employers

Application of the PAYE RegulationsI170

1

To the extent that the provisions of the PAYE Regulations apply by virtue of regulation 42 for the purposes of these Regulations, the PAYE Regulations will apply with the following modifications—

a

in regulation 202 (default notice and appeal), the only ground of appeal is that the employer is not in default;

b

in regulation 203 (default surcharge), –

i

“A” is the total amount of repayments payable for the tax year in which the relevant deductions were made to which the specified payment relates; and

ii

“B” is the total amounts deducted from A under regulations 54(3) and (4) of these Regulations.

c

in regulation 210 (penalties and appeals), an employer is not liable to a penalty if the employer has been liable to a penalty for failing to comply with regulation 205 of those Regulations or regulation 90N of the Contributions Regulations in relation to the same tax year.