| CH81110 |
The four types of inaccuracy |
| CH81120 |
What is reasonable care |
| CH81125 |
Reliance on another person |
| CH81130 |
Inaccuracy despite taking reasonable care |
| CH81131 |
Inaccuracy despite taking reasonable care no penalty due - Examples |
| CH81140 |
Careless inaccuracy |
| CH81141 |
Correction of errors for indirect taxes |
| CH81142 |
Correction of errors for indirect taxes - monetary limits |
| CH81143 |
Correction of errors for indirect taxes reasonable steps to notify - examples |
| CH81145 |
Examples of careless inaccuracy |
| CH81150 |
Deliberate but not concealed inaccuracy |
| CH81151 |
Examples of deliberate but not concealed inaccuracy |
| CH81160 |
Deliberate and concealed inaccuracy |
| CH81161 |
Examples of deliberate and concealed |
| CH81165 |
Inaccuracy attributable to another person |
| CH81166 |
Actions of another person |
| CH81167 |
Actions of another person supplying or withholding information |
| CH81168 |
Intentions of another person - Examples |
| CH81170 |
Under-assessment by HMRC |
| CH81180 |
Onus of proof |
| CH81190 |
Level of proof |
| CH81195 |
Quality of evidence: Poor co-operation |
