PART 1: DATES, DEFINITIONS AND OBLIGATIONS
Failure to file in-year forms online
Failure to supply in-year forms online from 6th April 2009 – 5th April 2013
No of items COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Penalty 2009/10 and 2010/11 £ No of items Penalty 2011/12 and 2012/13 £ 1 to 5 Nil Up to 2 Nil 6 to 49 100 3 to 49 100 50 to 149 300 50 to 149 300 150 to 299 600 150 to 299 600 250 to 299 900 250 to 299 900 300 to 399 900 300 to 399 900 400 to 499 1,200 400 to 499 1,200 500 to 599 1,500 500 to 599 1,500 600 to 699 1,800 600 to 699 1,800 700 to 799 2,100 700 to 799 2,100 800 to 899 2,400 800 to 899 2,400
900 to 999
2,700
900 to 999
2,700
1000 or more
3,000
1000 or more
3,000
Penalties were based on the number of items that were filed on paper in the preceding tax quarter - that is, the periods ending 5 July, 5 October, 5 December and 5 April. Penalties did not begin to be levied until the last quarter of the 2009/10 tax year - that is, January 2010. The count was for each item (that is, P45(1), P45(3), P46, P46(Pen) or P46(Expat)) that was sent on paper, not online, even if some of those items related to the same employee. POSTED WORKER A posted worker is one who, for a limited period, carries out work in the territory of a member state of the EU other than the state in which they normally work. The Posting of Workers Directive that was implemented in the UK on 16th December 1999, requires that where a member state has certain minimum terms and conditions of employment they must be applied to workers on a temporary posting in that state. No printing, copying or reproduction permitted. A number of UK regulations cover such minimum terms including the Working Time Regulations and the regulations covering protection from discrimination on the grounds of race, sex, sexual orientation and religious belief. The Employment Relations Act 1999 ensured coverage extended
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