Related Commentary  

90P(1)  An employer who fails to deliver a paragraph 22 return or any part of it in accordance with regulation 90N is liable to a penalty.

90P(2)  Table 2 sets out the penalties for employers for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.

TABLE 2 – PENALTIES: TAX YEAR ENDING 5TH APRIL 2010
1. Number of employees for whom particulars should have been included with the return 2. Penalty
1–5 Nil
6–49 £100
50–249 £600
250–399 £900
400–499 £1200
500–599 £1500
600–699 £1800
700–799 £2100
800–899 £2400
900–999 £2700
1000 or more £3,000

90P(2A)  Table 3 sets out the penalties for employers for the tax years ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.

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