CH81012 - In what circumstances is a penalty payable: Schedule 24 FA 2007

This guidance applies to returns and documents with a filing date on or after 1 April 2009 where the return covers a tax period beginning on or after 1 April 2008 seeCH81011for full details.

To view a full transcript of the law on penalties for inaccuracies and under-assessments in Schedule 24 Finance Act 2007, click here, Schedule 24.