SolvedDMBM450080 | Legislation: PAYE Regulations: Electronic payment and filing
From HM Revenue & Customs · Debt Management and Banking Manual
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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) |