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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Penalties: Employers' Obligations

You should bear in mind the possibility of irregularities on the Employer Compliance side as well and where appropriate liaise with your Employer Compliance Unit.

Detailed guidance is contained in the Compliance Operational Guidance (COG) but the main provisions are:

End of Year Returns: PAYE Income Tax and Class 1 NICs (“P35” etc), Subcontractor Deductions (“SC35”/”CIS36” etc)

Failure to make the return: TMA70/S98A(2):

Fraudulently or negligently incorrect return: TMA70/S98A(4):

End of Year Returns: Class 1A NICs (P11D(b) 2000-2001 onwards)

Failure to make the return: Reg 81(2) SS(C) Regs 2001:

Fraudulently or negligently incorrect return: Reg 81(1):

Returns of “Benefits”: A form P11D re Each Director/Employee

Failure to make the return: TMA70/S98(1)(b):

Fraudulently or negligently incorrect return: TMA70/S98(2)