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COG914000 | Supporting Guidance: employer compliance: guidance by subject: penalties: contents

From HM Revenue & Customs · Compliance Operational Guidance

(For Schedule 24 penalties see CH80000)

Contents64 entries

  1. COG914005Supporting Guidance: employer compliance: guidance by subject: penalties: employer’s and contractor’s liability
  2. COG914010Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes
  3. COG914015Supporting Guidance: employer compliance: guidance by subject: penalties: online filing
  4. COG914020Supporting Guidance: employer compliance: guidance by subject: penalties: statutory payments
  5. COG914025Supporting Guidance: employer compliance: guidance by subject: penalties: not appropriate
  6. COG914030Supporting Guidance: employer compliance: guidance by subject: penalties: if an employer or contractor is relieved of the liability by a direction
  7. COG914035Supporting Guidance: employer compliance: guidance by subject: penalties: types of penalty
  8. COG914040Supporting Guidance: employer compliance: guidance by subject: penalties: cost effectiveness - for abated or reduced penalties
  9. COG914045Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit an end of year return (P35/CIS36) - first 12 months of lateness
  10. COG914050Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit an end of year return (P35/CIS36) - over 12 months of lateness
  11. COG914055Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A failure to submit form P11D(b)
  12. COG914060Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit P11D returns
  13. COG914065Supporting Guidance: employer compliance: guidance by subject: penalties: reasonable excuse
  14. COG914070Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect end of year returns - pre April 2009
  15. COG914075Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A NIC incorrect form P11D(b) - pre April 2011
  16. COG914076Supporting Guidance: employer compliance: guidance by subject: Penalties: Apprenticeship Levy
  17. COG914080Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect P11D returns
  18. COG914081Supporting Guidance: employer compliance: guidance by subject: penalties: two or more duty geared penalties - pre April 2009
  19. COG914085Supporting Guidance: employer compliance: guidance by subject: penalties: fraud, neglect and ‘innocent error’ - pre April 2009
  20. COG914090Supporting Guidance: employer compliance: guidance by subject: penalties: abatement structure
  21. COG914095Supporting Guidance: employer compliance: guidance by subject: penalties: abatement objectives
  22. COG914100Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for disclosure
  23. COG914105Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under disclosure
  24. COG914110Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for cooperation
  25. COG914115Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under cooperation
  26. COG914120Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for seriousness
  27. COG914125Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under seriousness
  28. COG914130Supporting Guidance: employer compliance: guidance by subject: penalties: statutory cover - pre April 2009
  29. COG914135Supporting Guidance: employer compliance: guidance by subject: penalties: time limits - pre April 2009
  30. COG914140Supporting Guidance: employer compliance: guidance by subject: penalties: agents and other individuals - pre April 2009
  31. COG914145Supporting Guidance: employer compliance: guidance by subject: penalties: failure to produce records
  32. COG914150Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer
  33. COG914155Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - who makes the decisions?
  34. COG914160Supporting Guidance: employer compliance: guidance by subject: penalties: who conducts the settlement meeting?
  35. COG914165Supporting Guidance: employer compliance: guidance by subject: penalties: how to conduct the settlement meeting?
  36. COG914170Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - problems
  37. COG914175Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
  38. COG914180Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - general
  39. COG914185Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - initial penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
  40. COG914190Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - daily penalties and penalties for failure to submit a return (P35/CIS36/P11D(b) - (first 12 months of lateness)
  41. COG914195Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - penalties of a maximum set amount or maximum of a difference between amounts
  42. COG914200Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A NIC - prior to 2000-2001
  43. COG914210Supporting Guidance: employer compliance: guidance by subject: penalties: student loan deductions
  44. COG914215Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - application for a certificate - knowingly or recklessly making a false statement or furnishing a false document
  45. COG914220Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to notify a change in control in the company
  46. COG914225Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to obtain/submit CIS24 vouchers
  47. COG914230Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to submit CIS23 Vouchers
  48. COG914235Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of incorrect CIS23 vouchers
  49. COG914240Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - unlawful disposal or possession of CIS documents
  50. COG914245Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to inspect a registration card
  51. COG914250Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of inaccurate or incomplete CIS25 vouchers
  52. COG914255Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to surrender a certificate
  53. COG914260Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing false information for registration purposes
  54. COG914265Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to notify a change in control in the company
  55. COG914270Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to provide a subcontractor with a written statement of payments and deductions made
  56. COG914275Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing a subcontractor with an incorrect written statement of payments and deductions made
  57. COG914280Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to make a declaration (form CIS300)
  58. COG914285Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - making an incorrect declaration (form CIS300)
  59. COG914290Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - first 12 months of lateness
  60. COG914295Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - over 12 months of lateness
  61. COG914296Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - CIS mitigation policy
  62. COG914297Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - raising formal penalty determinations
  63. COG914300Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - incorrect monthly returns - pre April 2009
  64. COG914305Supporting Guidance: employer compliance: guidance by subject: penalties: appeals