Amendment of the Income Tax (Pay As You Earn) Regulations 2003
14. For regulation 210A (penalty: regulation 73 return and accompanying information (Forms P35 and P14)) substitute the following—
“Penalty: relevant annual return for the tax year ending 5th April 2010
210A. Table 9 sets out the penalty for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the relevant annual return.
Table 9
Penalties: tax year ending 5th April 2010
| 1 Number of employees for whom particulars should have been included with the relevant annual return | 2 Penalty |
|---|---|
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more | 0 £100 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000 |
Penalty: relevant annual return for the tax year ending 5th April 2011 and subsequent years
210AA. Table 9ZA sets out the penalty for the tax year ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the relevant annual return.
Table 9ZA
Penalties: tax years ending 5th April 2011 and subsequent years
| 1 Number of employees for whom particulars should have been included with the relevant annual return | 2 Penalty |
|---|---|
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more | £100 £300 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000” |