Regulation 67I Penalty: failure to comply with regulation 67B or 67DF1

United Kingdom

(1)

For the purposes of paragraph 6C of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE), a Real Time Information employer which fails to deliver a return falling within item 4 in the Table in paragraph 1 of that Schedule in accordance with—

(a)

regulation 67B (real time returns of information about relevant payments);

(b)

regulation 67BA (employees in respect of whom employer is not required to maintain a deductions working sheet);

(c)

regulation 67BB (employees paid in specific circumstances);

(d)

regulation 67C (modification of the requirements of regulation 67B: notional payments); or

(e)

regulation 67D (exceptions to regulation 67B)

as the case may be, is liable to a penalty of the amount set out in paragraph (2).

(2)

Where a Real Time Information employer fails to deliver such a return and the number of persons employed in the period to which the return relates is—

(a)

no more than 9, the penalty is £100;

(b)

at least 10 but no more than 49, the penalty is £200;

(c)

at least 50 but no more than 249, the penalty is £300; and

(d)

at least 250, the penalty is £400.

Annotations

Textual amendments

F1: Regs. 67I-67K and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 (S.I. 2014/2396), regs. 1(1), 2