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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Legislation: PAYE Regulations: Electronic payment and filing

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)