DMBM450080 - 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) |
