LPOG7210 | Systems and processes: powers and penalties: penalties: guidance

From HM Revenue & Customs · Labour Provider Guidance

Detailed guidance about penalties may be found as follows:

Technical guidance on New Penalties for

Late ITSA, CTSA and CIS returns: CH60000
Failure to notify: CH70000
Inaccuracies: CH80000
VAT and excise wrongdoing: CH90000

Operational guidance on the above New Penalties: CH400000

Old Penalties in ITSA and CTSA: EM4500

Old Penalties in PAYE and CIS (some of which are continuing): COG914000

The Technical Manager (Advice on powers and penalties) provides advice to Fraud Investigations Service on the application of penalties. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)