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.
