# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67K: Penalty: first failure to deliver a return in a tax year


(1) Paragraph 6C(4) of Schedule 55 to the Finance Act 2009 (unpenalised default) does not apply to any failure to deliver a return falling within item 4 in the Table in paragraph 1 of that Schedule in accordance with regulation 67B, regulation 67BA, regulation 67BB, regulation 67C or regulation 67D, as the case may be,—
(a) by a small existing Real Time Information employer or a new Real Time Information employer in the period 6th March 2015 to 5th April 2015; or
(b) for any tax year for which a Real Time Information employer operates an annual PAYE Scheme.
(2) For the purposes of paragraph (1)(a)—
(a) an employer is a small existing Real Time Information employer if at 6th October 2014 that employer employed no more than 49 employees; and
(b) an employer is a new Real Time Information employer if it is issued with an employer’s PAYE reference after 6th October 2014.
(3) For the purposes of paragraph (1)(b), a Real Time Information employer operates an annual PAYE Scheme for a tax year if for that year—
(a) all the employees are paid annually;
(b) all the employees are paid on the same date; and
(c) the Real Time Information employer is only required under regulation 69 (due date and receipts for payment of tax) to pay HMRC annually.

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