{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/2396",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "The Income Tax (Pay As You Earn) Regulations 2003 are amended by inserting after regulation 67H (payments and recoveries)—\n“Penalties under Schedule 55 to the Finance Act 2009\nPenalty: failure to comply with regulation 67B or 67D\n67I. (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—\n(a) regulation 67B (real time returns of information about relevant payments);\n(b) regulation 67BA (employees in respect of whom employer is not required to maintain a deductions working sheet);\n(c) regulation 67BB (employees paid in specific circumstances);\n(d) regulation 67C (modification of the requirements of regulation 67B: notional payments); or\n(e) regulation 67D (exceptions to regulation 67B)\nas the case may be, is liable to a penalty of the amount set out in paragraph (2).\n(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—\n(a) no more than 9, the penalty is £100;\n(b) at least 10 but no more than 49, the penalty is £200;\n(c) at least 50 but no more than 249, the penalty is £300; and\n(d) at least 250, the penalty is £400.\nPenalty: initial period\n67J. For the purposes of paragraph 6C(3), (4) and (5) of Schedule 55 to the Finance Act 2009 (initial period), the duration of the initial period is thirty days.\nPenalty: first failure to deliver a return in a tax year\n67K. (1) Paragraph 6C(4) of Schedule 55 to the Finance Act 2009 (unpenalised default) does not apply to any failure to deliver a return falling within item 4 in the Table in paragraph 1 of that Schedule in accordance with regulation 67B, regulation 67BA, regulation 67BB, regulation 67C or regulation 67D, as the case may be,—\n(a) by a small existing Real Time Information employer or a new Real Time Information employer in the period 6th March 2015 to 5th April 2015; or\n(b) for any tax year for which a Real Time Information employer operates an annual PAYE Scheme.\n(2) For the purposes of paragraph (1)(a)—\n(a) an employer is a small existing Real Time Information employer if at 6th October 2014 that employer employed no more than 49 employees; and\n(b) an employer is a new Real Time Information employer if it is issued with an employer’s PAYE reference after 6th October 2014.\n(3) For the purposes of paragraph (1)(b), a Real Time Information employer operates an annual PAYE Scheme for a tax year if for that year—\n(a) all the employees are paid annually;\n(b) all the employees are paid on the same date; and\n(c) the Real Time Information employer is only required under regulation 69 (due date and receipts for payment of tax) to pay HMRC annually.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 67H was inserted by regulation 27 of S.I. 2012/822 and amended by regulation 26 of S.I. 2013/521."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 10. Paragraph 6C was inserted by paragraph 6 of Schedule 50 to the Finance Act 2013 (c. 29)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 67B was inserted by regulation 27 of S.I. 2012/822 and has been amended by regulation 18 of S.I. 2013/521, regulation 2 of S.I. 2013/2300 and regulation 4 of S.I. 2014/472."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Regulation 67BA was inserted by regulation 19 of S.I. 2013/521."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Regulation 67BB was inserted by regulation 19 of S.I. 2013/521."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Regulation 67C was inserted by regulation 27 of S.I. 2012/822."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Regulation 67D was inserted by regulation 27 of S.I. 2012/822 and has been amended by regulation 21 of S.I. 2013/521and regulation 5 of S.I. 2014/472."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Regulation 69 has been amended by regulation 13 of S.I. 2007/1077, regulation 30 of S.I. 2012/822 and by regulation 27 of S.I. 2013/521."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2396/regulation/2",
    "retrieved_at": "2026-10-29T00:03:29.310432+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."
}