ECH21000 - Penalties: Contents

ECH21005Employer's and Contractor's Liability
ECH21010Not Appropriate
ECH21011If an Employer or Contractor is relieved of the Liability by a direction
ECH21012Types of Penalty
ECH21015(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
ECH21020Failure to Submit an End of Year Return - First 12 Months of Lateness
ECH21025Failure to Submit an End of Year Return - Over 12 Months of Lateness
ECH21026Class 1A Failure to Submit Form P11D(b)
ECH21030Failure to Submit P11D or P9D Returns
ECH21035Reasonable Excuse
ECH21040Incorrect End of Year Returns
ECH21041Class 1A NIC Incorrect Form P11D(b)
ECH21045Incorrect P11D or P9D Returns
ECH21050Fraud, Neglect and 'Innocent Error'
ECH21055Abatement Structure
ECH21060Abatement Objectives
ECH21065Abatement for Disclosure
ECH21070Things to Consider Under Disclosure
ECH21075Abatement for Co-operation
ECH21080Things to Consider under Co-operation
ECH21085Abatement for Seriousness
ECH21090Things to Consider Under Seriousness
ECH21095Statutory Cover
ECH21100Time Limits
ECH21105Agents and Other Individuals
ECH21108Failure to produce records
ECH21115The Expected Offer
ECH21120The Expected Offer - Who Makes the Decisions?
ECH21125Who Conducts the Settlement Meeting?
ECH21127How to Conduct the Settlement Meeting
ECH21130The Expected Offer - Problems
ECH21135Formal Action
ECH21136Raising Formal Penalty Determinations - General
ECH21137Raising Formal Penalty Determinations – Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970
ECH21138Raising Formal Penalty Determinations – Daily Penalties and Penalties for Failure to Submit a Return (First 12 months of Lateness)
ECH21139Raising Formal Penalty Determinations – Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts
ECH21140Class 1A NIC - Prior to 2000-2001
ECH21145Tax Credits
ECH21150Student Loan Deductions
ECH21155CIS until 05-04-07 – Application for a Certificate – Knowingly or Recklessly Making a False Statement or Furnishing a False Document
ECH21160CIS until 05-04-07 – Failure to Notify a Change in Control in the Company
ECH21165CIS until 05-04-07 – Failure to Obtain/Submit CIS24 Vouchers
ECH21170CIS until 05-04-07 – Failure to Submit CIS23 Vouchers
ECH21175CIS until 05-04-07 – Submission of Incorrect CIS23 Vouchers
ECH21180CIS until 05-04-07 – Unlawful Disposal or Possession of CIS Documents
ECH21185CIS until 05-04-07 – Failure to Inspect a Registration Card
ECH21190CIS until 05-04-07 – Submission of Inaccurate or Incomplete CIS25 Vouchers
ECH21195CIS until 05-04-07 – Failure to surrender a Certificate
ECH21215CIS from 06-04-07 – Providing False Information for Registration Purposes
ECH21220CIS from 06-04-07 – Failure to Notify a Change in Control in the Company
ECH21225CIS from 06-04-07 – Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made
ECH21230CIS from 06-04-07 – Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made
ECH21235CIS from 06-04-07 – Failure to Make a Declaration (Form CIS300)
ECH21240CIS from 06-04-07 – Making an Incorrect Declaration (Form CIS300)
ECH21245CIS from 06-04-07 – Failure to Submit a Monthly Return – First 12 Months of Lateness
ECH21250CIS from 06-04-07 – Failure to Submit a Monthly Return – Over 12 Months of Lateness
ECH21255CIS from 06-04-07 – Incorrect Monthly Returns
ECH21260Appeals