Legislation

Income Tax (Pay As You Earn) Regulations 2003

2 decisions citing this instrument.

Provisions cited

regulation 210 of the Income Tax (Pay As You Earn) Regulations 2003regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003regulation 73(1) of the Income Tax (Pay As You Earn) Regulations 2003

Decisions

Waring Investments Ltd v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 387 (TC)Added 6 Aug 2026

The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…

Hoar Cross Parish Council v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)19 May 2011[2011] UKFTT 362 (TC)Added 6 Aug 2026

Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…

first-tier tribunal tax-appeals balance of probabilities late filing penalty p35 return