You must check the date from which these rules apply for
the tax or duty you aredealing with. SeeCH81011for full details.
The law on penalties for inaccuracies provides a wide
definition of ‘giving a document’ to HMRC.
Communicating information to HMRC in any form and by any method is
included.
Examples include
But remember that the document must be of a type listed in the legislation for penalties for inaccuracies, see CH81060.