Regulation 210C Appeals and interestF1

(1)

An employer is not liable to a penalty if the employer had a reasonable excuse for failing to comply with regulation 205 ... which had not ceased at the time the ... specified information was delivered.

(2)

A notice of appeal against a determination under section 100 of TMA of a penalty can only be on the grounds that—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F2aa)

the employer is not regarded as an employer the purposes of this Chapter

(b)

the employer did comply with regulation 205 ...,

(c)

the amount of the penalty is incorrect, or

(d)

paragraph (1) applies.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Section 103A of TMA (interest on penalties) applies to this penalty.

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. 210C(2)(aa) inserted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 15(b)(i) (with reg. 1(5)(6))

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