COG914000 - Supporting Guidance: employer compliance: guidance by subject: penalties: contents

(For Schedule 24 penalties see CH80000)

1. COG914005

   Employer's and Contractor's Liability
2. COG914010

   Simplified schemes
3. COG914015

   Online Filing
4. COG914020

   Statutory Payments
5. COG914025

   Not Appropriate
6. COG914030

   If an Employer or Contractor is relieved of the Liability by a direction
7. COG914035

   Types of Penalty
8. COG914040

   Cost Effectiveness – for Abated or reduced Penalties
9. COG914045

   Failure to Submit an End of Year Return - First 12 Months of Lateness
10. COG914050

    Failure to Submit an End of Year Return - Over 12 Months of Lateness
11. COG914055

    Class 1A Failure to Submit Form P11D(b)
12. COG914060

    Failure to Submit P11D Returns
13. COG914065

    Reasonable Excuse
14. COG914070

    Incorrect end of year returns - pre April 2009
15. COG914075

    Class 1A NIC Incorrect Form P11D(b) - Pre April 2011
16. COG914076

    Apprenticeship Levy
17. COG914080

    Incorrect P11D Returns
18. COG914081

    Two or more duty geared penalties - pre April 2009
19. COG914085

    Fraud, neglect and ‘innocent error’ - pre April 2009
20. COG914090

    Abatement Structure
21. COG914095

    Abatement Objectives
22. COG914100

    Abatement for Disclosure
23. COG914105

    Things to Consider Under Disclosure
24. COG914110

    Abatement for Cooperation
25. COG914115

    Things to Consider under Cooperation
26. COG914120

    Abatement for Seriousness
27. COG914125

    Things to Consider Under Seriousness
28. COG914130

    Statutory cover - pre April 2009
29. COG914135

    Time limits - pre April 2009
30. COG914140

    Agents and Other Individuals
31. COG914145

    Failure to Produce Records
32. COG914150

    The Expected Offer
33. COG914155

    The Expected Offer - Who Makes the Decisions?
34. COG914160

    Who Conducts the Settlement Meeting?
35. COG914165

    How to Conduct the Settlement Meeting
36. COG914170

    The Expected Offer - Problems
37. COG914175

    Formal Action
38. COG914180

    Raising Formal Penalty Determinations - General
39. COG914185

    Raising Formal Penalty Determinations – Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
40. COG914190

    Raising Formal Penalty Determinations – Daily Penalties and Penalties for Failure to Submit a Return (First 12 months of Lateness)
41. COG914195

    Raising Formal Penalty Determinations – Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts
42. COG914200

    Class 1A NIC - Prior to 2000-2001
43. COG914210

    Student Loan Deductions
44. COG914215

    CIS until 05-04-07 – Application for a Certificate – Knowingly or Recklessly Making a False Statement or Furnishing a False Document
45. COG914220

    CIS until 05-04-07 – Failure to Notify a Change in Control in the Company
46. COG914225

    CIS until 05-04-07 – Failure to Obtain/Submit CIS24 Vouchers
47. COG914230

    CIS until 05-04-07 – Failure to Submit CIS23 Vouchers
48. COG914235

    CIS until 05-04-07 – Submission of Incorrect CIS23 Vouchers
49. COG914240

    CIS until 05-04-07 – Unlawful Disposal or Possession of CIS Documents
50. COG914245

    CIS until 05-04-07 – Failure to Inspect a Registration Card
51. COG914250

    CIS until 05-04-07 – Submission of Inaccurate or Incomplete CIS25 Vouchers
52. COG914255

    CIS until 05-04-07 – Failure to surrender a Certificate
53. COG914260

    CIS from 06-04-07 – Providing False Information for Registration Purposes
54. COG914265

    CIS from 06-04-07 – Failure to Notify a Change in Control in the Company
55. COG914270

    CIS from 06-04-07 – Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made
56. COG914275

    CIS from 06-04-07 – Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made
57. COG914280

    CIS from 06-04-07 – Failure to Make a Declaration (Form CIS300)
58. COG914285

    CIS from 06-04-07 – Making an Incorrect Declaration (Form CIS300)
59. COG914290

    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - First 12 Months of Lateness
60. COG914295

    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - Over 12 Months of Lateness
61. COG914296

    CIS from 06-04-07 to 05-10-11 – Failure to Submit a Monthly Return – Section 98A Penalties - CIS Mitigation Policy
62. COG914297

    CIS from 06-04-07 - raising formal penalty determinations
63. COG914300

    CIS from 06-04-07 – Incorrect Monthly Returns - pre April 2009
64. COG914305

    Appeals