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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: legislation/regulations: electronic payment and filing regulation

Income Tax (Pay as You Earn) Regulations 2003

Electronic payment by large employers

  • Large employer required to pay electronically (Segmentation 1 employer) - 199
  • Right and grounds of appeal against Segmentation 1 definition - 200 - revoked by the Income Tax (Pay as You Earn)(Amendment) Regulations SI 2010/668 Regs 2,7 from 2010-11 onwards.
  • Employer in default if not paid on time and in full - 201 - revoked by the Income Tax (Pay as You Earn)(Amendment) Regulations SI 2010/668 Regs 2,7 from 2010-11 onwards.
  • Right and grounds of appeal against default notice - 202 (1)-(3) - revoked by the Income Tax (Pay as You Earn)(Amendment) Regulations SI 2010/668 Regs 2,7 from 2010-11 onwards.
  • Reasonable excuse for late payment - 201(3) - revoked by the Income Tax (Pay as You Earn)(Amendment) Regulations SI 2010/668 Regs 2,7 from 2010-11 onwards.
  • Issue of surcharge notice - 203 - Regs 203, 204 repealed by the Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order, SI 2010/466 art 4 with effect from 6 April 2010, however, these regs will continue to have effect for surcharges that arise in respect of late payments of tax where the tax was chargeable in respect of a tax period ending on or before 5 April 2010.
  • Table of specified percentage for each default - 203(4)(c) - Regs 203, 204 repealed by the Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order, SI 2010/466 art 4 with effect from 6 April 2010, however, these regs will continue to have effect for surcharges that arise in respect of late payments of tax where the tax was chargeable in respect of a tax period ending on or before 5 April 2010.
  • Right and grounds of appeal against surcharge notice - 204 (4) (5) - Regs 203, 204 repealed by the Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order, SI 2010/466 art 4 with effect from 6 April 2010, however, these regs will continue to have effect for surcharges that arise in respect of late payments of tax where the tax was chargeable in respect of a tax period ending on or before 5 April 2010.

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) - Reg 208 repealed by the Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2010/668, regs 2, 12(1)(b), with effect in relation to the tax year 2010-11 and subsequent tax years.
  • Standards of accuracy/completeness - 209
  • Penalties for failure to e-file - 210 (1)-(2)
  • Reasonable excuse for not e-filing - 210 C(1)
  • Rights and grounds of appeal against penalties - 210 C(2)