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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - employer fraudulently or negligently includes incorrect statutory payment information on their end of year return

Fraudulent or negligent inclusion of incorrect statutory payment information on end of year returns will be penalised under Section 98A(4) of TMA 1970.

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

(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) Regulation 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.

Section 12(5)(a) of the Employment Act 2002(EA2002) and Article 13(5)(a) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002) provide the basis for specific penalties for failure to make returns of SPP, SAP or ShPP payments made by employers, but no Regulations have been made to activate them.