# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009, Regulation 14: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


For regulation 210A (penalty: regulation 73 return and accompanying information (Forms P35 and P14)) substitute the following—
“Penalty: relevant annual return for the tax year ending 5th April 2010
210A. 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.
Table 9
Penalties: tax year ending 5th April 2010
1 Number of employees for whom particulars should have been included with the relevant annual return
2 Penalty
1-5
6-49
50-249
250-399
400-499
500-599
600-699
700-799
800-899
900-999
1000 or more
0
£100
£600
£900
£1200
£1500
£1800
£2100
£2400
£2700
£3000
Penalty: relevant annual return for the tax year ending 5th April 2011 and subsequent years
210AA. 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.
Table 9ZA
Penalties: tax years ending 5th April 2011 and subsequent years
1 Number of employees for whom particulars should have been included with the relevant annual return
2 Penalty
1-5
6-49
50-249
250-399
400-499
500-599
600-699
700-799
800-899
900-999
1000 or more
£100
£300
£600
£900
£1200
£1500
£1800
£2100
£2400
£2700
£3000
”

---
Source: https://www.legislation.gov.uk/uksi/2009/2029/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.