Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Statutory Payments Manual

Penalties - contents

  1. SPM230100
    Introduction
  2. SPM230200
    Board Orders authorising an Officer in HMRC to make a penalty determination or commence penalty proceedings before First-tier Tribunal
  3. SPM230300
    Mitigation
  4. SPM230400
    Employer refuses or repeatedly fails to make a statutory payment
  5. SPM230500
    Failure to comply with a Formal Information Notice
  6. SPM230600
    Employer fails to include statutory payment information on their end of year return(s)
  7. SPM230700
    Employer refuses access to statutory payment to their records
  8. SPM230800
    Employer failure to keep statutory payment records
  9. SPM230900
    Information required by employees
  10. SPM231000
    Employer failure to give required statutory payment information to their employees
  11. SPM231100
    Employer fraudulently or negligently makes an incorrect statutory payment
  12. SPM231200
    Fraudulent or negligent provision of incorrect information or documents in response to a Formal Information Notice
  13. SPM231300
    Employer fraudulently or negligently includes incorrect statutory payment information on their end of year return
  14. SPM231400
    Employer fraudulently or negligently produces incorrect statutory payment records
  15. SPM231500
    Employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)
  16. SPM231600
    Employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a statutory payment
  17. SPM231700
    Employer fraudulently or negligently obtains incorrect statutory payment funding
  18. SPM231800
    Formal decisions
  19. SPM231900
    Appeals and Reviews
  20. SPM232000
    HM Courts and Tribunals Service (HMCTS)