CH81050 - In what circumstances is a penalty payable: What is meant by 'giving a document'

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.

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 are

• post
• fax
• e-mail and
• telephone.

But remember that the document must be of a type listed in the legislation for penalties for inaccuracies, see CH81060.