Alpha - Penalties for Inaccuracies: Specific Documents: Alphabetical List


Find the tax or duty you are interested in by selecting the appropriate letter


A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z


A

 

Aggregates Levy

  • Return of Aggregates Levy, due under regulations under FA2001/S25.
  • Statement or declaration in connection with a claim.

Air Passenger Duty

  • Return of Air Passenger Duty, due under FA94/S38.

Alcoholic Liquor Duty

  • Duty payment and other returns due from manufacturers under regulations under ALDA79/S13, S49, S56 or S62.
  • Statement or declaration in connection with a claim to repayment of duty.

B

Bank Payroll Tax

  • Return of Bank Payroll Tax, due under FA10/SCH1/PARA18.

Bingo Duty

  • Return of Bingo duty, due under regulations under BGDA81/SCH3/PARA9.

C

 

Capital Gains Tax

  • Personal returns under TMA70/S8.
  • Trustee returns under TMA70/S8A.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.
  • Partnership returns and statements, declarations and accounts in connection with a partnership return.
  • Return made by the Administrator of a Registered Pension Scheme under FA04/S254.

Climate Change Levy

  • Return of Climate Change levy, due under regulations under FA2000/SCH6/PARA41.

Construction Industry Scheme

  • Construction Industry Scheme returns for the purpose of Regulations under FA04/S70 (1)(a) in connection with deductions of tax on account.

Corporation Tax

  • Company tax returns under FA98/SCH18/PARA3.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.

D

 

E

 

Excise Duties

  • Duty payments and other returns due from warehouses under regulations under CEMA79/S93.
  • Duty payment returns from Registered Excise Dealers and Shippers (REDS) under regulations under CEMA79/S100G or S100H.
  • Statement or declaration in connection with a claim.

F

 

G

 

Gaming Duty

  • Return of Gaming duty, due under directions under FA97/SCH1/PARA10.

General Betting Duty

  • Return of General betting duty, due under regulations under BGDA81/SCH1/PARA2.

H

 

Hydrocarbon Oil Duties

  • Return under regulations under HODA79/S21.

I

 

Income Tax

  • Personal returns under TMA70/S8.
  • Trustee returns under TMA70/S8A.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.
  • Partnership returns and statements, declarations and accounts in connection with a partnership return.
  • PAYE returns including Statutory Payments and Student Loan deductions required to be returned on form P35 and P14 together with PAYE deductions and Class 1 NIC (primary and secondary) deductions.
  • Return made by the Administrator of a Registered Pension Scheme under FA04/S254.

Inheritance Tax

  • Account of appropriate property and the value of that property under IHTA84/S216 or IHTA84/S217.
  • Information or documents under regulations under IHTA84/S256 (excepted estates).
  • Statement or declaration in connection with a deduction, exemption or relief.

Insurance Premium Tax

  • Return of Insurance Premium Tax, due under regulations under FA94/S54.
  • Return, statement or declaration in connection with a claim.

J

 

K

 

L

 

Landfill Tax

  • Return of Landfill Tax, due under regulations under FA96/S49.

Lottery Duty

  • Return of Lottery duty, due under regulations under FA93/S28(2).

M

 

N

 

National Insurance Contributions

  • PAYE returns including Class 1 NIC (primary and secondary) deductions required to be returned on form P35 and P14 together with PAYE deductions.

O

 

P

 

Petroleum Revenue Tax

  • Return by a participator under OTA75/SCH2/PARA2.
  • Statement of tax payable on account under PRTA80/S1(1)(a).
  • Expenditure claim by participator under OTA75/SCH6.
  • Expenditure claim by Responsible Person under OTA75/SCH5.
  • Statement or declaration in connection with a claim under OTA75/SCH7 or SCH8.

Pool Betting Duty

  • Return of Pool betting duty, due under regulations under BGDA81/SCH1/PARA2A.

Q

 

R

 

Remote Gaming Duty

  • Return of Remote gaming duty, due under regulations under BGDA81/S26K.

S

 

Stamp Duty Land Tax

  • Land Transaction return under FA03/S76.

Stamp Duty Reserve Tax

  • Return for Stamp Duty Reserve tax purposes due under regulations under FA86/S98.

T

 

Tobacco Products Duty

  • Manufacturing and warehousing duty payments and other returns due under regulations under TPDA79/S7.

U

 

V

 

VAT

  • VAT returns under regulations under VATA94/SCH11/PARA2.
  • Other returns, statements or declarations in connection with a claim. This includes documents submitted under VAT return adjustment or error notification arrangements contained in Regulations 34 and 35 of the VAT Regulations 1995.

W

 

X

 

Y

 

Z