Legislation
The legislation for error penalties applies to various returns across various taxes.
Income tax, Capital Gains tax (CGT), PAYE (Pay As You Earn) and National Insurance Contributions (NICs)
- Personal returns under section 8 of Taxes Management Act 1970.
- Trustees returns under section 8A of Taxes Management Act 1970.
- Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
- Accounts in connection with liability to tax.
- Partnership returns and statements, declarations and accounts in connection with a partnership return.
- PAYE returns.
Construction Industry Scheme (CIS)
CIS returns for the purposes of regulations under section 70(1)(a) Finance Act 2004 in connection with deductions on account of tax.