DMBM450080 - Legislation: PAYE Regulations: Electronic payment and filing

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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)