Legislation

• Sections 205 and 199 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003 No.2682) - Regulations for online filing and electronic payment.
• Regulation 68 of the PAYE Regulations - regular payments by employers to HM Revenue & Customs.
• Regulation 73 of the PAYE Regulations - the requirement to make an annual Return.
• Regulation 201 of the PAYE Regulations - default notices for non-electronic payment.
• Regulation 203 of the PAYE Regulations - surcharges for electronic payment.
• Regulation 205 of the PAYE Regulations - employers must send specified information online.
• Regulation 206(2) of the PAYE Regulations - religious objection.
• Regulation 207 of the PAYE Regulations - definition of 'specified information'.
• Regulation 210 PAYE Regulations - penalty of up to £3,000 if you send us your Return (or part of your Return) on paper or magnetic media when you should be filing online.
  • Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 (S.I. 2003 No.2495) - tax-free early online filing payments.
  • Income Tax (Incentive Payments for voluntary Electronic Communication of PAYE Returns) (Amendment) Regulation 2005 - amendments to tax-free early online payments.
• Regulation 211 of the PAYE Regulations - how information must or may be delivered by employers
• Section 98A(2)(a) and (b) Taxes Management Act 1970 - penalties for not filing on time.
• Section 98A(4) Taxes Management Act 1970 - penalty for an incorrect and incomplete Return.
• Section 118(2) Taxes Management Act 1970 - reasonable excuse for not sending a Return on time.
• Copies of Statutory Instruments.
• Board’s Directions on the approved methods of filing online and electronic payment and the use of the Quality Standard.