# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 210: Penalty for failing to deliver... specified information

Extent: E+W+S+N.I.

(1) Subject to paragraph (5), an employer who fails to deliver specified information or any part of it in accordance with regulation 205 is liable to a penalty.
(2) Where the specified information is the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) the penalty will be determined in accordance with regulation 210AA.
(3) The penalty must be determined in accordance with regulations 210B and 210BA in all other cases.
(4) Regulation 210C applies irrespective of how the penalty falls to be determined.
(5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/210 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-210
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.