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HMRC internal manual

Labour Provider Guidance

Systems and processes: powers and penalties: penalties: guidance

Detailed guidance about penalties may be found as follows:

Technical guidance on New Penalties for

Operational guidance on the above New Penalties: CH400000 

Old Penalties in ITSA and CTSA: EM4500 

Old Penalties in PAYE and CIS (some of which are continuing): COG914000 

The Technical Manager (Advice on powers and penalties) provides advice to Fraud Investigations Service on the application of penalties. (As at July 2017, this is Ian Maitland-Round)