A6.942 Penalties

Once the employer has agreed the liability, including interest, the penalty negotiations will commence.

This will typically involve another meeting with HMRC, who will explain to the employer the level of penalty they consider appropriate. If the employer does not agree, negotiations will be necessary. The settlement meeting will be conducted by the senior manager and caseworker where penalties are involved; the caseworker will conduct the meeting if there are to be no penalties.

The penalty regime applicable will depend on the due date for submission of the return, as the rules that apply to returns due on or after

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