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Regulation 210B Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013F1F5

(F21)

This regulation applies for the tax years ending 5th April 2012 and 5th April 2013 (the “relevant period”).

(2)

Table 9A sets out the penalties for the relevant period depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within that period.

Table 9A

F3Penalties: tax years ending 5th April 2012 and 5th April 2013

1. Number of items of specified information the employer has failed to deliver in the tax quarter2. Penalty
F41-2 Nil
3-49 £100
50 – 149£300
150 – 299£600
300 – 399£900
400 - 499£1,200
500 – 599£1,500
600 - 699£1,800
700 – 799£2,100
800 – 899£2,400
900 – 999£2,700
1000 or more£3,000
(3)

Each of the types of specified information mentioned in sub-paragraphs (a) to (d) of regulation 207(1) counts as a separate item of specified information for this purpose.

(4)

An item of specified information counts even if it relates to the same employee as one or more other items.

Annotations

Textual amendments

F1

Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20

F2

Reg. 210B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(a)

F3

Reg. 210B heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(b)

F4

Words in reg. 210B Table 9A substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(c)

F5

Reg. 210B heading substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(5)

Notes on Chapter 4

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