LPOG7210 - Systems and processes: powers and penalties: penalties: 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)