EM4915 - Penalties: Employers' Obligations

You should bear in mind the possibility of irregularities on the Employer Compliance side as well and where appropriate liaise with your Employer Compliance Unit.

Detailed guidance is contained in the Compliance Operational Guidance (COG) but the main provisions are:

End of Year Returns: PAYE Income Tax and Class 1 NICs (바카라 사이트淧35바카라 사이트� etc), Subcontractor Deductions (바카라 사이트淪C35바카라 사이트�/바카라 사이트滳IS36바카라 사이트� etc)

Failure to make the return: TMA70/S98A(2):

Fraudulently or negligently incorrect return: TMA70/S98A(4):

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End of Year Returns: Class 1A NICs (P11D(b) 2000-2001 onwards)

Failure to make the return: Reg 81(2) SS(C) Regs 2001:

Fraudulently or negligently incorrect return: Reg 81(1):

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Returns of 바카라 사이트淏enefits바카라 사이트�: A form P11D re Each Director/Employee

Failure to make the return: TMA70/S98(1)(b):

Fraudulently or negligently incorrect return: TMA70/S98(2)