UK Offence Report

Penalties

regulation 46ZG(1) of The Income Tax (Employments) (Amendment) Regulations 2003

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

1 Subject to paragraph (2), where

a specified person or another person on his behalf fails to deliver all or any part of the specified information in accordance with regulation 46ZC(1) he shall be liable to

a penalty in accordance with the tables below.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a specified person
Conduct
failing to do something the instrument requires
Fault element
Strict liability
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove that the conduct happened. This is a strict liability offence as drafted: the provision uses no word of intention, knowledge, recklessness or negligence, so there is no need to show that a specified person meant to do it, knew about it, or was careless.

Intention, knowledge and carelessness are irrelevant to guilt. They may still matter a great deal to sentence.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: no word of intention, knowledge, recklessness or negligence in the offence or its provision.

What would breach regulation 46ZG(1)?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. Not doing what the provision requires under the Income Tax (Employments) (Amendment) Regulations 2003, by the time it requires it to be done.
  2. Doing it, but not in the manner or to the standard the instrument specifies.

Penalty

Mode of trial
Not determined
Maximum fine
£900
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
29 September 2003
In force from
20 October 2003
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (the “PAYE Regulations”) to provide for mandatory electronic communications. Regulation 1 provides for citation and commencement. Regulation 3 amends regulation 2D of the PAYE Regulations to make that regulation apply to all electronic payments but only to electronic delivery of information by means of an approved method of electronic communication. Regulation 4 amends regulation 3 of the PAYE Regulations to provide that an election under regulation 3 shall be disregarded if it is made wholly or mainly for the purpose of avoiding a requirement to make electronic payment or use electronic communications, or to secure an incentive payment on using electronic communications. Regulation 5 and 6 amend regulations 40 and 41 of the PAYE Regulations respectively to provide for a later due date for electronic payments. Regulation 7 inserts new regulations 42A and 42B. New regulation 42A imposes a requirement on large employers to use an approved method of electronic communications for making specified payments. New regulation 42B imposes a default surcharge where a payment required to be made by an approved method of electronic communications is not received in full by the Inland Revenue on or before the relevant due date. Regulation 8 inserts new regulations 46ZC to 46ZI which impose a requirement to use electronic communications for the delivery by certain employers of information required to be delivered under the regulation 43 of the PAYE Regulations. New regulation 46ZC imposes a requirement on specified persons to use electronic communications for the delivery of specified information. New regulation 46ZD makes provisions to determine specified persons. New regulation 46ZE makes provisions to determine specified information. New regulation 46ZF provides for the standards of accuracy and completeness for information delivered by means of electronic communication to be set by specific or general directions given by the Commissioners of Inland Revenue and provides that information which fails to meet these standards shall be treated as not having been delivered. New regulation 46ZG provides for penalties up to the tax year ending 5th April 2009 where information is delivered otherwise than by means of an authorised method of electronic communication. New Regulations will be made for the tax year ending 5th April 2010 and subsequent years of assessment. New regulation 46ZH provides for provisions of the Taxes Management Act (c. 9) to apply to appeals under these Regulations. Regulations 9 and 10 amend regulations 47 and 48 of the PAYE Regulations respectively to provide a later date for the issue by the collector of a notice relating to unpaid tax. Regulation 11 amends regulation 51 of the PAYE Regulations to provide a later date from which interest runs on unpaid tax where payment is due by an approved method of electronic communications. Regulatory Impact Assessments for these Regulations are available, and the directions referred to in the Regulations will, when published in October 2003, be available, on the Inland Revenue website at www.inlandrevenue.gov.uk. The Assessments and the directions will also be available from the Inland Revenue Press Office, whose telephone number is 020 7438 6420.

Read the full note and every offence in this instrument

Other offences in the same instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source