# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67I: Penalty: failure to comply with regulation 67B or 67D

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/67I (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.