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Contents

Official guidance
Statutory Payments Manual

SPM230000 · Penalties - contents

  • SPM230100 · Penalties - introduction
  • SPM230200 · Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal
  • SPM230300 · Penalties - mitigation
  • SPM230400 · Penalties - Employer refuses or repeatedly fails to make a statutory payment
  • SPM230500 · Penalties - failure to comply with a formal information notice
  • SPM230600 · Penalties - employer fails to include statutory payment information on their end of year return(s)
  • SPM230700 · Penalties - employer refuses access to their statutory payment records
  • SPM230800 · Penalties - employer failure to keep statutory payment records
  • SPM230900 · Penalties - information required by employees
  • SPM231000 · Penalties - employer failure to give required statutory payment information to their employees
  • SPM231100 · Penalties - employer fraudulently or negligently makes an incorrect statutory payment
  • SPM231200 · Penalties - fraudulent or negligent provision of incorrect information or documents in response to a formal information notice
  • SPM231300 · Penalties - employer fraudulently or negligently includes incorrect statutory payment information on their end of year return
  • SPM231400 · Penalties - employer fraudulently or negligently produces incorrect statutory payment records
  • SPM231500 · Penalties - employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)
  • SPM231600 · Penalties - employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a Statutory Payment
  • SPM231700 · Penalties - employer fraudulently or negligently obtains incorrect statutory payment funding
  • SPM231800 · Penalties - formal decisions
  • SPM231900 · Penalties - appeals and reviews
  • SPM232000 · Penalties - HM Courts and Tribunal Service (HMCTS)
  1. Penalties - contents
  2. Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal

SPM230200 | Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal

From HM Revenue & Customs · Statutory Payments Manual

Board Orders are signed authorities allowing HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal. Any questions relating to Board Orders should be referred to IPD , CS&TD, Statutory Payments Technical Team, BP2201.

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