ECH21145 - Penalties: Tax Credits

Under the Tax Credit Act 1999 penalties may be appropriate where a person

• fails to provide information, documents or records in connection with Payment Via Employer (PVE) Section 9(3)(b)
• refuses or repeatedly fails to pay Tax Credits to an employee Section 9(6)

And when a person fraudulently or negligently

• makes an incorrect statement in connection with an applicant’s claim to Tax Credits Section 9(1)
• provides incorrect records or information in connection with PVE Section 9(5)(b)
• makes or receives incorrect payments in a tax year Section 9(7)(a)
• delivers an incorrect return of payments Section 9(7)(b)

For more details see ECH10000 onwards.