SPM230000 - Penalties - contents

1. SPM230100

   Introduction
2. SPM230200

   Board Orders authorising an Officer in HMRC to make a penalty determination or commence penalty proceedings before First-tier Tribunal
3. SPM230300

   Mitigation
4. SPM230400

   Employer refuses or repeatedly fails to make a statutory payment
5. SPM230500

   Failure to comply with a Formal Information Notice
6. SPM230600

   Employer fails to include statutory payment information on their end of year return(s)
7. SPM230700

   Employer refuses access to statutory payment to their records
8. SPM230800

   Employer failure to keep statutory payment records
9. SPM230900

   Information required by employees
10. SPM231000

    Employer failure to give required statutory payment information to their employees
11. SPM231100

    Employer fraudulently or negligently makes an incorrect statutory payment
12. SPM231200

    Fraudulent or negligent provision of incorrect information or documents in response to a Formal Information Notice
13. SPM231300

    Employer fraudulently or negligently includes incorrect statutory payment information on their end of year return
14. SPM231400

    Employer fraudulently or negligently produces incorrect statutory payment records
15. SPM231500

    Employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)
16. SPM231600

    Employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a statutory payment
17. SPM231700

    Employer fraudulently or negligently obtains incorrect statutory payment funding
18. SPM231800

    Formal decisions
19. SPM231900

    Appeals and Reviews
20. SPM232000

    HM Courts and Tribunals Service (HMCTS)