Offence classification
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IT03001 - Failing to comply with PAYE regs to give security / further security for payment of any amount
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CS Class S Custody No PNC No
Classification details
- Offence code
- IT03001
- Offence title
- Failing to comply with PAYE regs to give security / further security for payment of any amount
- Legislation
- Contrary to section 684(4A) of the Income Tax (Earnings and Pensions) Act 2003.
- CJS category code
- CS
- Offence class
- S
- Custodial indicator
- No
- Recordable on PNC
- No
- Offence start date
- 08-Apr-03
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 5862.