PART 10COMMUNICATIONS

CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION

F1F2Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013210B.

F3(1)

This regulation applies for the tax years ending 5th April 2012 and 5th April 2013 (the “relevant period”).

(2)

Table 9A sets out the penalties for the relevant period depending on the number of items of specified information the employer has failed to deliver in each tax quarter falling within that period.

Table 9AF4Penalties: tax years ending 5th April 2012 and 5th April 2013

1. Number of items of specified information the employer has failed to deliver in the tax quarter

2. Penalty

F51-2

Nil

F53-49

£100

50 – 149

£300

150 – 299

£600

300 – 399

£900

400 - 499

£1,200

500 – 599

£1,500

600 - 699

£1,800

700 – 799

£2,100

800 – 899

£2,400

900 – 999

£2,700

1000 or more

£3,000

(3)

Each of the types of specified information mentioned in sub-paragraphs (a) to (d) of regulation 207(1) counts as a separate item of specified information for this purpose.

(4)

An item of specified information counts even if it relates to the same employee as one or more other items.