ECH21000 - Penalties: Contents
|
Employer's and Contractor's Liability |
|
|
Simplified Schemes |
|
|
Online Filing |
|
|
Statutory Payments |
|
|
Not Appropriate |
|
|
If an Employer or Contractor is relieved of the Liability by a direction |
|
|
Types of Penalty |
|
|
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
|
|
Failure to Submit an End of Year Return - First 12 Months of Lateness |
|
|
Failure to Submit an End of Year Return - Over 12 Months of Lateness |
|
|
Class 1A Failure to Submit Form P11D(b) |
|
|
Failure to Submit P11D or P9D Returns |
|
|
Reasonable Excuse |
|
|
Incorrect End of Year Returns |
|
|
Class 1A NIC Incorrect Form P11D(b) |
|
|
Incorrect P11D or P9D Returns |
|
|
Two or More Duty Geared Penalties |
|
|
Fraud, Neglect and 'Innocent Error' |
|
|
Abatement Structure |
|
|
Abatement Objectives |
|
|
Abatement for Disclosure |
|
|
Things to Consider Under Disclosure |
|
|
Abatement for Co-operation |
|
|
Things to Consider under Co-operation |
|
|
Abatement for Seriousness |
|
|
Things to Consider Under Seriousness |
|
|
Statutory Cover |
|
|
Time Limits |
|
|
Agents and Other Individuals |
|
|
Failure to produce records |
|
|
The Expected Offer |
|
|
The Expected Offer - Who Makes the Decisions? |
|
|
Who Conducts the Settlement Meeting? |
|
|
How to Conduct the Settlement Meeting |
|
|
The Expected Offer - Problems |
|
|
Formal Action |
|
|
Raising Formal Penalty Determinations - General |
|
|
Raising Formal Penalty Determinations - Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970 |
|
|
Raising Formal Penalty Determinations - Daily Penalties and Penalties for Failure to Submit a Return (First 12 months of Lateness) |
|
|
Raising Formal Penalty Determinations - Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts |
|
|
Class 1A NIC - Prior to 2000-2001 |
|
|
Tax Credits and Benefits |
|
|
Student Loan Deductions |
|
|
CIS until 05-04-07 - Application for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document |
|
|
CIS until 05-04-07 - Failure to Notify a Change in Control in the Company |
|
|
CIS until 05-04-07 - Failure to Obtain/Submit CIS24 Vouchers |
|
|
CIS until 05-04-07 - Failure to Submit CIS23 Vouchers |
|
|
CIS until 05-04-07 - Submission of Incorrect CIS23 Vouchers |
|
|
CIS until 05-04-07 - Unlawful Disposal or Possession of CIS Documents |
|
|
CIS until 05-04-07 - Failure to Inspect a Registration Card |
|
|
CIS until 05-04-07 - Submission of Inaccurate or Incomplete CIS25 Vouchers |
|
|
CIS until 05-04-07 - Failure to surrender a Certificate |
|
|
CIS from 06-04-07 - Providing False Information for Registration Purposes |
|
|
CIS from 06-04-07 - Failure to Notify a Change in Control in the Company |
|
|
CIS from 06-04-07 - Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made |
|
|
CIS from 06-04-07 - Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made |
|
|
CIS from 06-04-07 - Failure to Make a Declaration (Form CIS300) |
|
|
CIS from 06-04-07 - Making an Incorrect Declaration (Form CIS300) |
|
|
CIS from 06-04-07 - Failure to Submit a Monthly Return - First 12 Months of Lateness |
|
|
CIS from 06-04-07 - Failure to Submit a Monthly Return - Over 12 Months of Lateness |
|
|
CIS from 06-04-07 - Incorrect Monthly Returns |
|
|
Appeals |
