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Official guidance
Compliance Operational Guidance

COG914000 · Supporting Guidance: employer compliance: guidance by subject: penalties

  • COG914005 · Employer’s and contractor’s liability
  • COG914010 · Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes
  • COG914015 · Online filing
  • COG914020 · Statutory payments
  • COG914025 · Not appropriate
  • COG914030 · If an employer or contractor is relieved of the liability by a direction
  • COG914035 · Types of penalty
  • COG914040 · Cost effectiveness - for abated or reduced penalties
  • COG914045 · Failure to submit an end of year return (P35/CIS36) - first 12 months of lateness
  • COG914050 · Failure to submit an end of year return (P35/CIS36) - over 12 months of lateness
  • COG914055 · Class 1A failure to submit form P11D(b)
  • COG914060 · Failure to submit P11D returns
  • COG914065 · Reasonable excuse
  • COG914070 · Incorrect end of year returns - pre April 2009
  • COG914075 · Class 1A NIC incorrect form P11D(b) - pre April 2011
  • COG914076 · Apprenticeship Levy
  • COG914080 · Incorrect P11D returns
  • COG914081 · Two or more duty geared penalties - pre April 2009
  • COG914085 · Fraud, neglect and ‘innocent error’ - pre April 2009
  • COG914090 · Abatement structure
  • COG914095 · Abatement objectives
  • COG914100 · Abatement for disclosure
  • COG914105 · Things to consider under disclosure
  • COG914110 · Abatement for cooperation
  • COG914115 · Things to consider under cooperation
  • COG914120 · Abatement for seriousness
  • COG914125 · Things to consider under seriousness
  • COG914130 · Statutory cover - pre April 2009
  • COG914135 · Time limits - pre April 2009
  • COG914140 · Agents and other individuals - pre April 2009
  • COG914145 · Failure to produce records
  • COG914150 · The expected offer
  • COG914155 · The expected offer - who makes the decisions?
  • COG914160 · Who conducts the settlement meeting?
  • COG914165 · How to conduct the settlement meeting?
  • COG914170 · The expected offer - problems
  • COG914175 · Formal action
  • COG914180 · Raising formal penalty determinations - general
  • COG914185 · Raising formal penalty determinations - initial penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
  • COG914190 · Raising formal penalty determinations - daily penalties and penalties for failure to submit a return (P35/CIS36/P11D(b) - (first 12 months of lateness)
  • COG914195 · Raising formal penalty determinations - penalties of a maximum set amount or maximum of a difference between amounts
  • COG914200 · Class 1A NIC - prior to 2000-2001
  • COG914210 · Student loan deductions
  • COG914215 · CIS until 05-04-07 - application for a certificate - knowingly or recklessly making a false statement or furnishing a false document
  • COG914220 · CIS until 05-04-07 - failure to notify a change in control in the company
  • COG914225 · CIS until 05-04-07 - failure to obtain/submit CIS24 vouchers
  • COG914230 · CIS until 05-04-07 - failure to submit CIS23 Vouchers
  • COG914235 · CIS until 05-04-07 - submission of incorrect CIS23 vouchers
  • COG914240 · CIS until 05-04-07 - unlawful disposal or possession of CIS documents
  • COG914245 · CIS until 05-04-07 - failure to inspect a registration card
  • COG914250 · CIS until 05-04-07 - submission of inaccurate or incomplete CIS25 vouchers
  • COG914255 · CIS until 05-04-07 - failure to surrender a certificate
  • COG914260 · CIS from 06-04-07 - providing false information for registration purposes
  • COG914265 · CIS from 06-04-07 - failure to notify a change in control in the company
  • COG914270 · CIS from 06-04-07 - failure to provide a subcontractor with a written statement of payments and deductions made
  • COG914275 · CIS from 06-04-07 - providing a subcontractor with an incorrect written statement of payments and deductions made
  • COG914280 · CIS from 06-04-07 - failure to make a declaration (form CIS300)
  • COG914285 · CIS from 06-04-07 - making an incorrect declaration (form CIS300)
  • COG914290 · CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - first 12 months of lateness
  • COG914295 · CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - over 12 months of lateness
  • COG914296 · CIS from 06-04-07 to 05-10-11 - failure to submit a monthly return - Section 98A penalties - CIS mitigation policy
  • COG914297 · CIS from 06-04-07 - raising formal penalty determinations
  • COG914300 · CIS from 06-04-07 - incorrect monthly returns - pre April 2009
  • COG914305 · Appeals
  1. Supporting Guidance: employer compliance: guidance by subject: penalties: contents
  2. Supporting Guidance: employer compliance: guidance by subject: penalties: who conducts the settlement meeting?

COG914160 | Supporting Guidance: employer compliance: guidance by subject: penalties: who conducts the settlement meeting?

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in ‘Penalties’.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.

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