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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: raising formal penalty determinations - daily penalties and penalties for failure to submit a return (P35/CIS36/P11D(b) - (first 12 months of lateness)

COG914190 | Supporting 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)

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has been removed following a review of its content revealed it is now obsolete.

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