| CCLG15015 |
Introduction |
| CCLG15030 |
Definition of underdeclaration and overdeclaration |
| CCLG15050 |
Central assessments |
| CCLG15065 |
Officer's assessments |
| CCLG15080 |
Supplementary assessments |
| CCLG15095 |
Assessment time limits |
| CCLG15110 |
When not to assess |
| CCLG15140 |
Errors discovered in values of units declared in boxes 6 - 9 on CCL100 form |
| CCLG15150 |
Civil penalties |
| CCLG15200 |
Civil evasion penalty/criminal offence action |
| CCLG15215 |
Reasonable excuse |
| CCLG15230 |
Mitigation - paragraph 104 of Schedule 6 to the Finance Act 2000 |
| CCLG15245 |
Mitigation of penalty interest |
| CCLG15260 |
Record of decision making |
| CCLG15300 |
The penalty form |
| CCLG15315 |
Civil Evasion Penalty |
| CCLG15350 |
Evasion by a named officer of a company |
| CCLG15365 |
Civil penalties for underdeclaring duty |
| CCLG15380 |
Penalties for failure to notify liability to be registered |
| CCLG15395 |
Failure to comply with registration regulations or CCL regulations for death/incapacity/insolvency |
| CCLG15410 |
Ceasing to carry out taxable activities - penalties for failure to notify |
| CCLG15425 |
Changes in particulars |
| CCLG15440 |
Production of information and records |
| CCLG15455 |
Failure to keep records - Regulations 7(1) to 7(4) and 8 to CCL (General) Regulations 2001 |
| CCLG15470 |
Failure to preserve records |
| CCLG15485 |
Failure to request approval for the appointment of a tax representative |
| CCLG15500 |
Failure to comply with registration regulations for tax representatives |
| CCLG15515 |
Failure to comply with grouping regulations |
| CCLG15530 |
Failure to render return and payment |
| CCLG15545 |
Failure to comply with regulations for returns and payments |
| CCLG15560 |
Incorrect claim to relief by a customer |
| CCLG15625 |
Record keeping requirements for suppliers certificates |
| CCLG15640 |
Walking Possession agreements |
| CCLG15655 |
Overcharge of levy charged on invoices (paragraph 141(A) of Schedule 6 to the Finance Act 2000 |
| CCLG15670 |
Interests on assessments for excessive repayment / overpayment of interest |
| CCLG15685 |
Interest on unprompted error corrections |
| CCLG15700 |
Penalty interest on unpaid levy |
| CCLG15715 |
Penalty interest on levy where no return is made |
| CCLG15730 |
Ordinary and penalty interest on underdeclared levy/Officers Assessment |
| CCLG15745 |
Penalty interest |
| CCLG15760 |
Power to assess interest/penalty interest |
| CCLG15775 |
Penalty interest on unpaid ordinary interest |
| CCLG15790 |
Further assessments to penalty interest |
| CCLG15805 |
Interest payable by HM Revenue & Customs |
| CCLG15820 |
Security for tax |
| CCLG15835 |
Fraud, avoidance and evasion and criminal action |
| CCLG15850 |
Avoidance |
| CCLG15865 |
Criminal offences |
| CCLG15880 |
Criminal penalties |
| CCLG15895 |
Criminal proceedings |
