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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: penalties: contents

(For Schedule 24 penalties see )

  1. COG914005
    Supporting Guidance: employer compliance: guidance by subject: penalties: employer’s and contractor’s liability
  2. COG914010
    Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes - pre April 2009
  3. COG914015
    Supporting Guidance: employer compliance: guidance by subject: penalties: online filing
  4. COG914020
    Supporting Guidance: employer compliance: guidance by subject: penalties: statutory payments
  5. COG914025
    Supporting Guidance: employer compliance: guidance by subject: penalties: not appropriate
  6. COG914030
    Supporting Guidance: employer compliance: guidance by subject: penalties: if an employer or contractor is relieved of the liability by a direction
  7. COG914035
    Supporting Guidance: employer compliance: guidance by subject: penalties: types of penalty
  8. COG914040
    Supporting Guidance: employer compliance: guidance by subject: penalties: cost effectiveness - for abated or reduced penalties
  9. COG914045
    Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit an end of year return (P35/CIS36) - first 12 months of lateness
  10. COG914050
    Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit an end of year return (P35/CIS36) - over 12 months of lateness
  11. COG914055
    Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A failure to submit form P11D(b)
  12. COG914060
    Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit P11D or P9D returns
  13. COG914065
    Supporting Guidance: employer compliance: guidance by subject: penalties: reasonable excuse
  14. COG914070
    Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect end of year returns - pre April 2009
  15. COG914075
    Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A NIC incorrect form P11D(b) - pre April 2011
  16. COG914080
    Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect P11D or P9D returns
  17. COG914081
    Supporting Guidance: employer compliance: guidance by subject: penalties: two or more duty geared penalties - pre April 2009
  18. COG914085
    Supporting Guidance: employer compliance: guidance by subject: penalties: fraud, neglect and ‘innocent error’ - pre April 2009
  19. COG914090
    Supporting Guidance: employer compliance: guidance by subject: penalties: abatement structure
  20. COG914095
    Supporting Guidance: employer compliance: guidance by subject: penalties: abatement objectives
  21. COG914100
    Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for disclosure
  22. COG914105
    Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under disclosure
  23. COG914110
    Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for cooperation
  24. COG914115
    Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under cooperation
  25. COG914120
    Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for seriousness
  26. COG914125
    Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under seriousness
  27. COG914130
    Supporting Guidance: employer compliance: guidance by subject: penalties: statutory cover - pre April 2009
  28. COG914135
    Supporting Guidance: employer compliance: guidance by subject: penalties: time limits - pre April 2009
  29. COG914140
    Supporting Guidance: employer compliance: guidance by subject: penalties: agents and other individuals - pre April 2009
  30. COG914145
    Supporting Guidance: employer compliance: guidance by subject: penalties: failure to produce records
  31. COG914150
    Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer
  32. COG914155
    Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - who makes the decisions?
  33. COG914160
    Supporting Guidance: employer compliance: guidance by subject: penalties: who conducts the settlement meeting?
  34. COG914165
    Supporting Guidance: employer compliance: guidance by subject: penalties: how to conduct the settlement meeting?
  35. COG914170
    Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - problems
  36. COG914175
    Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
  37. COG914180
    Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - general
  38. COG914185
    Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - initial penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
  39. COG914190
    Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - daily penalties and penalties for failure to submit a return (P35/CIS36/P11D(b) - (first 12 months of lateness)
  40. COG914195
    Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - penalties of a maximum set amount or maximum of a difference between amounts
  41. COG914200
    Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A NIC - prior to 2000-2001
  42. COG914210
    Supporting Guidance: employer compliance: guidance by subject: penalties: student loan deductions
  43. COG914215
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - application for a certificate - knowingly or recklessly making a false statement or furnishing a false document
  44. COG914220
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to notify a change in control in the company
  45. COG914225
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to obtain/submit CIS24 vouchers
  46. COG914230
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to submit CIS23 Vouchers
  47. COG914235
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of incorrect CIS23 vouchers
  48. COG914240
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - unlawful disposal or possession of CIS documents
  49. COG914245
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to inspect a registration card
  50. COG914250
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of inaccurate or incomplete CIS25 vouchers
  51. COG914255
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to surrender a certificate
  52. COG914260
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing false information for registration purposes
  53. COG914265
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to notify a change in control in the company
  54. COG914270
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to provide a subcontractor with a written statement of payments and deductions made
  55. COG914275
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing a subcontractor with an incorrect written statement of payments and deductions made
  56. COG914280
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to make a declaration (form CIS300)
  57. COG914285
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - making an incorrect declaration (form CIS300)
  58. COG914290
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - first 12 months of lateness
  59. COG914295
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - over 12 months of lateness
  60. COG914296
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - CIS mitigation policy
  61. COG914297
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - raising formal penalty determinations
  62. COG914300
    Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - incorrect monthly returns - pre April 2009
  63. COG914305
    Supporting Guidance: employer compliance: guidance by subject: penalties: appeals