CH62520 - Penalties for failure to file on time: Types of penalties for failure to file on time: CIS returns: Special provisions when new to CIS: Contents
| CH62540 | Overview |
| CH62550 | Returns that can be considered for special provisions |
| CH62560 | Initial fixed penalties and second fixed penalties |
| CH62580 | 6 month further penalties and 12 month further penalties |
| CH62600 | Example |
