{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67I",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67I.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/67I",
  "kind": "regulation",
  "number": "67I",
  "heading": "Penalty: failure to comply with regulation 67B or 67D",
  "text": "(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—\n(a) regulation 67B (real time returns of information about relevant payments);\n(b) regulation 67BA (employees in respect of whom employer is not required to maintain a deductions working sheet);\n(c) regulation 67BB (employees paid in specific circumstances);\n(d) regulation 67C (modification of the requirements of regulation 67B: notional payments); or\n(e) regulation 67D (exceptions to regulation 67B)\nas the case may be, is liable to a penalty of the amount set out in paragraph (2).\n(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—\n(a) no more than 9, the penalty is £100;\n(b) at least 10 but no more than 49, the penalty is £200;\n(c) at least 50 but no more than 249, the penalty is £300; and\n(d) at least 250, the penalty is £400.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/67I",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}