SPM231200 - Penalties - fraudulent or negligent provision of incorrect information or documents in response to a formal information notice

Where anyone who fraudulently or negligently provides incorrect information or documents in response to a Formal Information Notice they are liable to a penalty.

The penalty for fraudulently or negligently providing any incorrect information or document relating to:

• SPP or SPBP is a sum not exceeding £300.
• SSP, SMP, SAP or ShPP is a sum not exceeding £3000.

Sections 12(1)(b) and 12(2)(b) of the Employment Act 2002(EA2002)

Articls 13(1)(b) and 13(2)(b) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002)

Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

The offence is committed when the incorrect information or document is delivered.