LPOG7210 - Systems and processes: powers and penalties: penalties: guidance

Detailed guidance about penalties may be found as follows:

Technical guidance on New Penalties for

• Late ITSA, CTSA and CIS returns: CH60000
• Failure to notify: CH70000
• Inaccuracies: CH80000
• VAT and excise wrongdoing: CH90000

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)