CH81000 – In what circumstances is a penalty payable: Contents

CH81001Introduction to penalties for inaccuracies
CH81010Inaccuracies: General
CH81011Commencement date for FA 2007 penalties
CH81012Schedule 24 FA 2007
CH81020What taxes do penalties for inaccuracies apply to
CH81030What period are penalties inaccuracies charged for
CH81040Who is a person
CH81050What is meant by ‘giving a document’
CH81060Which documents do penalties for inaccuracies apply to
CH81070Circumstances
CH81080Inaccuracy discovered after document sent to HMRC
CH81090Under-assessment by HMRC


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