PAYE enquiry - penalties limited?

PAYE enquiry - penalties limited?

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Hello everyone, I hope someone can help me with this little query.
A PAYE enquiry shows that a person who should have been treated as employed was treated as self employed, and additional PAYE is due as a result.
Are the penalties restricted to the amount of additional PAYE deemed to be due?
I know that penalties for incorrect or late SA Returns can't be greater than the tax due.
Thanks in advance for any help.
Glesni
Glesni Evans

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By andymeeson
02nd Sep 2005 09:32

Yes
TMA 1970 s.98A(4)

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