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

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

• post
• fax
• by hand
• e-mail
• orally, for example by telephone or in a meeting, and
• use of approved departmental systems, for example the Alcohol, Tobacco Warehousing Declaration (ATWD).

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

FA07/SCH24/PARA28 (h)