{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-14.json",
  "legislation": "uksi/2009/2029",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "For regulation 210A (penalty: regulation 73 return and accompanying information (Forms P35 and P14)) substitute the following—\n“Penalty: relevant annual return for the tax year ending 5th April 2010\n210A. Table 9 sets out the penalty for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the relevant annual return.\nTable 9\nPenalties: tax year ending 5th April 2010\n1 Number of employees for whom particulars should have been included with the relevant annual return\n2 Penalty\n1-5\n6-49\n50-249\n250-399\n400-499\n500-599\n600-699\n700-799\n800-899\n900-999\n1000 or more\n0\n£100\n£600\n£900\n£1200\n£1500\n£1800\n£2100\n£2400\n£2700\n£3000\nPenalty: relevant annual return for the tax year ending 5th April 2011 and subsequent years\n210AA. Table 9ZA sets out the penalty for the tax year ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the relevant annual return.\nTable 9ZA\nPenalties: tax years ending 5th April 2011 and subsequent years\n1 Number of employees for whom particulars should have been included with the relevant annual return\n2 Penalty\n1-5\n6-49\n50-249\n250-399\n400-499\n500-599\n600-699\n700-799\n800-899\n900-999\n1000 or more\n£100\n£300\n£600\n£900\n£1200\n£1500\n£1800\n£2100\n£2400\n£2700\n£3000\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2029/regulation/14",
    "retrieved_at": "2026-10-29T03:07:52.085870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}