Chapter 4 MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATIONF1
United Kingdom
- 205Mandatory use of electronic communications
- 205AMandatory use of electronic communication for delivering specified information
- 205BGeneral provisions relating to this Chapter
- 206Employers
- 206ARelevant annual return
- 207Specified information
- 208E-filing notice and appeals
- 209Standards of accuracy and completeness
- 210Penalty for failing to deliver... specified information
- 210APenalty: relevant annual return for the tax year ending 5th April 2010
- 210AAPenalty: forms P35 and P14
- 210BPenalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013
- 210BAPenalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years
- 210CAppeals and interest
Annotations
Textual amendments
- F1
Words in Pt. 10 Ch. 4 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 48