HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working the case: culpability - establishing serious evasion (fraud) or neglect for penalties

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Penalties Pre April 2009

As well as establishing that an error offence exists (COG914005) it is important to establish the seriousness of the offence.

For each offence you must be able to

  • recognise the difference between neglect and serious evasion (fraud) and
  • place it on the wide spectrum from a single act of carelessness through to a deliberate systematic attempt to deceive.

Serious evasion and neglect are defined at COG914085 

All of this emphasises the need for you to establish the facts of every check through effective questioning COG905275.

For Penalties Post April 2009 see CH80000