# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 210C: Appeals and interest


(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(aa) 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.

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