CH81080 - In what circumstances is a penalty payable: Inaccuracy discovered after document sent to HMRC

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.

If an inaccuracy was neither careless nor deliberate at the time the document was sent to us, it will be treated as careless if the person

• discovered the inaccuracy at some later time, and
• did not take reasonable steps to inform us.

You must consider the action the person took to tell you of the inaccuracy, including how promptly after the discovery they told us, to determine whether or not they took reasonable steps.

Examples of a person taking reasonable steps to inform us are

• consulting an agent to discuss the position and asking the agent to inform us
• ringing us to discuss it
• discussing it with the compliance officer if there is an ongoing compliance check
• e-mailing, faxing or writing to an HMRC officer with details of the inaccuracy.

How promptly after the discovery the person contacts us by any of the above means will influence the decision on whether or not they took reasonable steps.