SPM230000 | Penalties - contents

Contents20 entries

1. SPM230100Penalties - introduction
2. SPM230200Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal
3. SPM230300Penalties - mitigation
4. SPM230400Penalties - Employer refuses or repeatedly fails to make a statutory payment
5. SPM230500Penalties - failure to comply with a formal information notice
6. SPM230600Penalties - employer fails to include statutory payment information on their end of year return(s)
7. SPM230700Penalties - employer refuses access to their statutory payment records
8. SPM230800Penalties - employer failure to keep statutory payment records
9. SPM230900Penalties - information required by employees
10. SPM231000Penalties - employer failure to give required statutory payment information to their employees
11. SPM231100Penalties - employer fraudulently or negligently makes an incorrect statutory payment
12. SPM231200Penalties - fraudulent or negligent provision of incorrect information or documents in response to a formal information notice
13. SPM231300Penalties - employer fraudulently or negligently includes incorrect statutory payment information on their end of year return
14. SPM231400Penalties - employer fraudulently or negligently produces incorrect statutory payment records
15. SPM231500Penalties - employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)
16. SPM231600Penalties - employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a Statutory Payment
17. SPM231700Penalties - employer fraudulently or negligently obtains incorrect statutory payment funding
18. SPM231800Penalties - formal decisions
19. SPM231900Penalties - appeals and reviews
20. SPM232000Penalties - HM Courts and Tribunal Service (HMCTS)