DMBM450080 - Legislation: PAYE Regulations: Electronic payment and filing

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Subject

Income Tax (Pay as You Earn) Regulations 2003

Electronic payment by large employers -

Large employer required to pay electronically (Segmentation 1 employer)

190, 199, 191

Right and grounds of appeal against Segmentation 1 definition

200

Employer in default if not paid on time and in full

201

Right and grounds of appeal against default notice

202 (1)-(3)

Reasonable excuse for late payment

201(3)

Issue of surcharge notice

203

Table of specified percentage for each default

203(4)(c)

Right and grounds of appeal against surcharge notice

204 (4) (5)

Electronic filing by large employers -

Filing dates for large and medium employers

205(5)

Right and grounds of appeal against e-filing notice

208 (2)-(4)

Standards of accuracy/completeness

209

Penalties for failure to e-file

210 (1)-(2)

Reasonable excuse for not e-filing

210(3)

Rights and grounds of appeal against penalties

210(4)