IHTM36102 - Incorrect account, information or document: types of penalty

Penalties may arise where

• the taxpayer fraudulently or negligently provides ( IHTM36103) an incorrect account, information or document ( IHTM36101), IHTA84/S247 (1)
• someone who is not liable for tax fraudulently or negligently provides ( IHTM36104) incorrect information or an incorrect document, IHTA84/S247 (3)
• someone assists in or induces the delivery ( IHTM36105) of an account, information or document which they know to be incorrect, IHTA84/S247 (4).

There are also penalties for failing to remedy an error ( IHTM36106) or failing to notify us of an error ( IHTM36107) in an account, information or document within a reasonable time of the error being found, IHTA84/S248.