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HMRC internal manual

Compliance Operational Guidance

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

(For Schedule 24 penalties see CH80000)

  1. COG914005
    Employer's and Contractor's Liability
  2. COG914010
    Simplified schemes
  3. COG914015
    Online Filing
  4. COG914020
    Statutory Payments
  5. COG914025
    Not Appropriate
  6. COG914030
    If an Employer or Contractor is relieved of the Liability by a direction
  7. COG914035
    Types of Penalty
  8. COG914040
    Cost Effectiveness – for Abated or reduced Penalties
  9. COG914045
    Failure to Submit an End of Year Return - First 12 Months of Lateness
  10. COG914050
    Failure to Submit an End of Year Return - Over 12 Months of Lateness
  11. COG914055
    Class 1A Failure to Submit Form P11D(b)
  12. COG914060
    Failure to Submit P11D Returns
  13. COG914065
    Reasonable Excuse
  14. COG914070
    Incorrect end of year returns - pre April 2009
  15. COG914075
    Class 1A NIC Incorrect Form P11D(b) - Pre April 2011
  16. COG914076
    Apprenticeship Levy
  17. COG914080
    Incorrect P11D Returns
  18. COG914081
    Two or more duty geared penalties - pre April 2009
  19. COG914085
    Fraud, neglect and ‘innocent error’ - pre April 2009
  20. COG914090
    Abatement Structure
  21. COG914095
    Abatement Objectives
  22. COG914100
    Abatement for Disclosure
  23. COG914105
    Things to Consider Under Disclosure
  24. COG914110
    Abatement for Cooperation
  25. COG914115
    Things to Consider under Cooperation
  26. COG914120
    Abatement for Seriousness
  27. COG914125
    Things to Consider Under Seriousness
  28. COG914130
    Statutory cover - pre April 2009
  29. COG914135
    Time limits - pre April 2009
  30. COG914140
    Agents and Other Individuals
  31. COG914145
    Failure to Produce Records
  32. COG914150
    The Expected Offer
  33. COG914155
    The Expected Offer - Who Makes the Decisions?
  34. COG914160
    Who Conducts the Settlement Meeting?
  35. COG914165
    How to Conduct the Settlement Meeting
  36. COG914170
    The Expected Offer - Problems
  37. COG914175
    Formal Action
  38. COG914180
    Raising Formal Penalty Determinations - General
  39. COG914185
    Raising Formal Penalty Determinations – Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
  40. COG914190
    Raising Formal Penalty Determinations – Daily Penalties and Penalties for Failure to Submit a Return (First 12 months of Lateness)
  41. COG914195
    Raising Formal Penalty Determinations – Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts
  42. COG914200
    Class 1A NIC - Prior to 2000-2001
  43. COG914210
    Student Loan Deductions
  44. COG914215
    CIS until 05-04-07 – Application for a Certificate – Knowingly or Recklessly Making a False Statement or Furnishing a False Document
  45. COG914220
    CIS until 05-04-07 – Failure to Notify a Change in Control in the Company
  46. COG914225
    CIS until 05-04-07 – Failure to Obtain/Submit CIS24 Vouchers
  47. COG914230
    CIS until 05-04-07 – Failure to Submit CIS23 Vouchers
  48. COG914235
    CIS until 05-04-07 – Submission of Incorrect CIS23 Vouchers
  49. COG914240
    CIS until 05-04-07 – Unlawful Disposal or Possession of CIS Documents
  50. COG914245
    CIS until 05-04-07 – Failure to Inspect a Registration Card
  51. COG914250
    CIS until 05-04-07 – Submission of Inaccurate or Incomplete CIS25 Vouchers
  52. COG914255
    CIS until 05-04-07 – Failure to surrender a Certificate
  53. COG914260
    CIS from 06-04-07 – Providing False Information for Registration Purposes
  54. COG914265
    CIS from 06-04-07 – Failure to Notify a Change in Control in the Company
  55. COG914270
    CIS from 06-04-07 – Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made
  56. COG914275
    CIS from 06-04-07 – Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made
  57. COG914280
    CIS from 06-04-07 – Failure to Make a Declaration (Form CIS300)
  58. COG914285
    CIS from 06-04-07 – Making an Incorrect Declaration (Form CIS300)
  59. COG914290
    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - First 12 Months of Lateness
  60. COG914295
    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - Over 12 Months of Lateness
  61. COG914296
    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - CIS Mitigation Policy
  62. COG914297
    CIS from 06-04-07 - raising formal penalty determinations
  63. COG914300
    CIS from 06-04-07 – Incorrect Monthly Returns - pre April 2009
  64. COG914305
    Appeals