Obligation to submit monthly contractor return within the required period.,(1) Return is submitted not later than 28 days after the due date and  (2) the applicant or company has failed to comply with this obligation on not more than two occasions within the previous 12  months. ,
Obligation to pay—     the amount liable to be deducted under section 61 of the Act from payments made during that tax period, or      tax liable to be deducted under the PAYE Regulations     ,(1) Where the amount not paid by the due date is under £100, or  (2) Where the amount not paid by the due date is at least £100—     the payment is made not later than 14 days after the due date and      the applicant or company has failed to comply with this obligation in respect of an amount of at least £100 on not more than two occasions within the previous 12      months. ,
Obligation to submit a self-assessment return within the required period,Return is submitted not later than 28 days after the due date.,