Application of the PAYE RegulationsU.K.
70.—(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.