# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 210AA: Penalty: forms P35 and P14


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