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Official guidance
Labour Provider Guidance

LPOG7200 · Systems and processes: powers and penalties: penalties

  • LPOG7210 · Guidance
  • LPOG7220 · Penalty Decisions and Actions Checklist
  • LPOG7230 · Publishing the Details of Deliberate Defaulters
  1. Systems and processes: powers and penalties: penalties: contents
  2. Systems and processes: powers and penalties: penalties: Penalty Decisions and Actions Checklist

LPOG7220 | Systems and processes: powers and penalties: penalties: Penalty Decisions and Actions Checklist

From HM Revenue & Customs · Labour Provider Guidance

A Penalty Decisions and Actions Checklist (PDAC) must be completed and authorised whenever a new penalty needs to be considered.

A decision not to charge a penalty must be recorded just as carefully as a decision to charge a penalty. CH407100.

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