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HMRC internal manual

Statutory Payments Manual

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HM Revenue & Customs
Updated
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Penalties - employer fails to include statutory payment information on their end of year return(s)

Failure to include statutory payment information on an end of year return is submission of an incorrect return.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Employers are required to include statutory payment information on their end of year returns, forms P35 and P14 or equivalents, under paragraph 22 of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI2001/1004), and Section 98A TMA1970 “P35” penalties apply.

Regulation 16(5) of the Social Security (Contributions) (Amendments) Regulations 2003 (SI2003/193) amends paragraph 22 of Schedule 4 so that SPP and SAP are included. Paragraph 25 of Schedule 4 details the SSP information that is required.

Sections 11(1)(a) and 11(2) of the Employment Act 2002(EA2002) and Articles 12(1)(a) and 12(2) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002) provide the basis for specific penalties for failure to make returns of ASPP, SPP, SAP or ShPP payments made by employers, but no regulations have been made to activate them.