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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - employer fraudulently or negligently produces incorrect statutory payment records

Where an employer fraudulently or negligently produces any incorrect Statutory Payment documents or records they are liable to a penalty. The offence is committed when the incorrect documents or records are produced to an authorised officer. Employer Compliance Caseworkers and Assistant Officers (AO) who have completed their training are authorised officers for this purpose. For more information see the Compliance Handbook. 

The penalty for fraudulently or negligently providing any incorrect document or record relating to:

  • SPP is a sum not exceeding £300.
  • SSP, SMP, ASPP, SAP or ShPP is a sum not exceeding £3000.

Section 12(5)(a) of the Employment Act 2002(EA2002)

Article13(5)(a) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002)

Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)