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HMRC internal manual

Employment Status Manual

Agency and temporary workers: agency legislation - provisions from 6 April 2014: penalties (6 April 2014 onwards)

Applicable from 6 April 2014

Section 98 of TMA 1970

Section 716B Income tax (earnings and pensions) Act 2003

Penalties for failure to keep records

From 6 April 2014, an associated penalty regime has been introduced with regards to the keeping and preserving of records and returns, (see ESM2042). The penalties will apply to the following conditions:

  • failure to make the required return
  • making an incorrect return.

The penalties consist of an initial fixed penalty up to £3,000, plus daily penalties of up to £600 per day for continued non-compliance. The penalties will come into force on 6 April 2015.