
COG914010 - Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes - HMRC internal manual - GOV.UK
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This guidance has moved to the Customer Compliance Guidance Hub.
To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then
Compliance operational guidance from the drop-down tab. This page is included in ‘Penalties’.
For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.