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.
