CH81020 - In what circumstances is a penalty payable: What taxes do penalties for inaccuracies apply to

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.

This guidance on penalties for inaccuracies applies to

• Income Tax
• Corporation Tax
• Capital Gains Tax
• Value Added Tax
• The Construction Industry Scheme
• Pay As You Earn
• National Insurance