In this section:
Understanding penalties - agents and advisers Understanding how HMRC's penalty systems work can help you to help your clients, hopefully before any penalty is charged
How compliance checks work for agents and advisers What happens when HM Revenue & Customs carry out a compliance check into your client's tax affairs
Appeals and tribunals - an overview for agents and advisers How to appeal against an HMRC decision on a client's behalf and details of the tribunals system
What counts as a reasonable excuse for filing an online return late? What HMRC may class as a reasonable excuse if you file online returns late; specific guidance for Self Assessment and Corporation Tax
