OpenLegislation

Chapter 4 MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATIONF1

United Kingdom

  1. 205Mandatory use of electronic communications
  2. 205AMandatory use of electronic communication for delivering specified information
  3. 205BGeneral provisions relating to this Chapter
  4. 206Employers
  5. 206ARelevant annual return
  6. 207Specified information
  7. 208E-filing notice and appeals
  8. 209Standards of accuracy and completeness
  9. 210Penalty for failing to deliver... specified information
  10. 210APenalty: relevant annual return for the tax year ending 5th April 2010
  11. 210AAPenalty: forms P35 and P14
  12. 210BPenalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013
  13. 210BAPenalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years
  14. 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