Scope of the extension
Penalties for inaccuracies apply to any return or document likely to be relied upon by HMRC to determine a person's liability to tax or repayment due. Documents can include information given to HMRC in an e-mail, letter, fax, telephone call or meeting. It is important that you keep a record of any verbal communications.
The taxes and duties affected by the extension of the new penalty regime are as follows.
This includes returns and documents for
- Aggregates Levy
- Climate Change Levy
- Landfill Tax.
The list is extensive. Please see CH81060.