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TYPE OF TAX � PAYE �appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse � no- appeal dismissed
This is an appeal against a penalty of �11,018.85 imposed on the appellant for the late payment of PAYE for each month of the tax year 2010/11.�
Mr Moorhouse, a director of the appellant company, gave evidence for the appellant.
Penalties for the late payment of monthly PAYE amounts were first introduced for the tax year 2010/11.� The legislation is contained in Schedule 56 to the Finance Act 2009 (�Schedule 56�).� Schedule 56 covers penalties for non- and late payment of many taxes: paragraph 1(1) (which applies to all taxes) states that a penalty is payable where the taxpayer fails to pay the tax due on or before the due date.
Paragraph 6 (which relates only to employer taxes such as PAYE) states that the penalty due in such a case is based on the number of defaults in the tax year, though the first default is ignored.� The amount of the penalty varies as provided by sub-paragraphs (4) to (7):
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