- Enforced by
- HMRC
- Status
- Amended (in force with amendments)
- Penalty ceiling
- Prosecution 2 of 28 obligations carry a criminal penalty. 2 carry different penalties and 24 have no criminal penalty — flagged in the list below.
Does it bind you?
Business-side roles with duties under this instrument.
Plus 12 duties on the regulator, Crown ministers and public bodies — folded into the section list below.
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Any Person — also bound by 2684 other Acts
Employer — also bound by 701 other Acts
Employee — also bound by 193 other Acts
What it requires
Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
Claims for and Payments and General Administration of Benefit
2 of 31 sections shown- Provide written statement on statutory sick pay when employee requestsEmployer
- Provide evidence of pregnancy and expected due date for SMPEmployee
29 other sections in this Part — procedural and definitional
Adjudication
0 of 56 sections shown56 other sections in this Part — procedural and definitional
Overpayments and adjustments of Benefit
0 of 30 sections shown30 other sections in this Part — procedural and definitional
Recovery from compensation payments
0 of 24 sections shown24 other sections in this Part — procedural and definitional
Income Support and the Duty to Maintain
1 of 5 sections shown- Employers and sheriff clerks must redirect maintenance payments to the Secretary of State when instructedEmployer
4 other sections in this Part — procedural and definitional
Enforcement
0 of 39 sections shown39 other sections in this Part — procedural and definitional
Information
0 of 31 sections shown31 other sections in this Part — procedural and definitional
Arrangements for Housing Benefit and Community Charge Benefits and Related Subsidies
0 of 25 sections shown25 other sections in this Part — procedural and definitional
Alteration of Contributions Etc.
0 of 14 sections shown14 other sections in this Part — procedural and definitional
Review and Alteration of Benefits
0 of 7 sections shown7 other sections in this Part — procedural and definitional
Computation Of Benefits
0 of 14 sections shown14 other sections in this Part — procedural and definitional
Finance
0 of 9 sections shown9 other sections in this Part — procedural and definitional
Advisory Bodies And Consultation
0 of 5 sections shown5 other sections in this Part — procedural and definitional
The Disability Living Allowance Advisory Board Disability Living Allowance Advisory...
0 of 2 sections shown2 other sections in this Part — procedural and definitional
Social Security Systems Outside Great Britain
0 of 4 sections shown4 other sections in this Part — procedural and definitional
Miscellaneous
0 of 13 sections shown13 other sections in this Part — procedural and definitional
General
0 of 4 sections shown4 other sections in this Part — procedural and definitional
Schedules
25 of 134 shown- Claim benefits within the prescribed time and mannerAny Person
- Claim social security benefits correctly and on timeAny Person
- Do not make fraudulent or negligent statements on health in pregnancy grant claimsAny Person
- Give inaccurate or prohibited information in response to HMRC checkAny Person
Fine up to £3,000
- Appeal against an HMRC penalty noticeAny Person
- Comply with eligibility verification notice or pay penalty after appealAny Person
Other duties (1) — Crown / regulator
- HMRC must ensure eligibility indicators meet the required criteriaStatutory regulator
Other duties (1) — Crown / regulator
- Eligibility verification notices must specify compliance period and rights informationCrown / Minister / Government department
Other duties (1) — Crown / regulator
- Tribunal must determine increased daily rate penalty (max £1,000/day)Tribunal / Court
- Banks must freeze or hold funds on HMRC deduction ordersAny Person
Other duties (1) — Crown / regulator
- Secretary of State must consider variation applications, hear other account holders, and notify decisionCrown / Minister / Government department
Other duties (1) — Crown / regulator
- Secretary of State must notify and consult before varying a direct deduction orderCrown / Minister / Government department
Other duties (1) — Crown / regulator
- Notify joint account holders before requesting bank statements for direct deduction order reviewCrown / Minister / Government department
Other duties (1) — Crown / regulator
- HMRC may suspend direct deduction orders for debt recoveryCrown / Minister / Government department
Other duties (1) — Crown / regulator
- Secretary of State must review direct deduction orders on applicationCrown / Minister / Government department
- Fail to comply with HMRC information orderAny Person
Fine up to £500
- Appeal a HMRC penalty for failing to comply with information requirementsAny Person
- Banks must provide account information to HMRC when requestedAny Person
Other duties (1) — Crown / regulator
- Secretary of State must ensure direct deduction orders are fair and capped at 40% of monthly creditsCrown / Minister / Government department
- Comply with direct deduction orders from HMRCAny Person
- Bank may deduct costs when complying with a direct deduction orderAny Person
- Notify the Secretary of State when insufficient funds prevent a direct deduction orderAny Person
Other duties (1) — Crown / regulator
- Court must be satisfied repayment terms are affordableTribunal / Court
Other duties (1) — Crown / regulator
- Court must invite representations before varying or revoking DWP disqualification orderTribunal / Court
Other duties (1) — Crown / regulator
- Court must require and transfer driving licence to Secretary of StateTribunal / Court
109 other schedules
Help complying
Guvnor’s practical routes through this instrument.
ERA 2025 compliance checklist
Quick compliance checklist for employers to identify which Employment Rights Act 2025 changes affect their business and by when. Covers SSP, family …
Understanding the Employment Rights Act 2025
Comprehensive walkthrough of all Employment Rights Act 2025 reforms for employers wanting to understand the full scope of changes. Covers day-one rights, …
Hiring your first employee after April 2026
Updated hiring journey incorporating Employment Rights Act 2025 day-one rights and contract requirements. Covers employment contracts, SSP, family leave, and compliance essentials …
Navigate the 2026 fundraising and employment changes for your charity
A new Code of Fundraising Practice, refreshed CC20 trustee guidance, Charities Act 2022 ex gratia powers, and Employment Rights Act 2025 duties …
1 more guide that reference this instrument
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.