{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90P",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90P.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/90P",
  "kind": "regulation",
  "number": "90P",
  "heading": "Penalties and appeals",
  "text": "(1) An employer who fails to deliver a paragraph 22 return or any part of it in accordance with regulation 90N is liable to a penalty.\n(2) Table 2 sets out the penalties for employers for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.\nTable 2\nPenalties: tax year ending 5th April 2010\n1 Number of employees for whom particulars should have been included with the return\n2 Penalty\n1-5\n6-49\n50-249\n250-399\n400-499\n500-599\n600-699\n700-799\n800-899\n900-999\n1000 or more\n0\n£100\n£600\n£900\n£1200\n£1500\n£1800\n£2100\n£2400\n£2700\n£3000\n(2A) Table 3 sets out the penalties for employers for the tax years ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.\nTable 3\nPenalties: tax year ending 5th April 2011 and subsequent years\n1 Number of employees for whom particulars should have been included with the return\n2 Penalty\n1-5\n6-49\n50-249\n250-399\n400-499\n500-599\n600-699\n700-799\n800-899\n900-999\n1000 or more\n£100\n£300\n£600\n£900\n£1200\n£1500\n£1800\n£2100\n£2400\n£2700\n£3000\n(3) An employer is not liable to a penalty if the employer had—\n(a) a reasonable excuse for failing to comply with regulation 90N which had not ceased at the time the paragraph 22 return was delivered, or\n(b) been subject to a penalty for failing to deliver the return and accompanying information required by regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) in accordance with regulation 205 (mandatory use of electronic communication) of those Regulations.\n(4) A notice of appeal against a determination under section 100 of the Management Act of a penalty under this paragraph can only be on the grounds that—\n(a) the employer did comply with regulation 90N,\n(aa) the employer is not regarded as an employer for the purposes of regulation 90N,\n(b) the amount of the penalty is incorrect, or\n(c) paragraph (3) applies.\n(5) Section 103A of the Management Act (interest on penalties) applies to penalties payable under this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 90P(1) substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 8(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 90P(2)(2A) substituted for reg. 90P(2) (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 8(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 90P(3)(a) substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 8(c)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 90P(3)(b) substituted (6.4.2010) (with application in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 9(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 90P(4)(aa) inserted (6.4.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 9(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/90P",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}