CH81000 – Penalties for Inaccuracies: In what circumstances is a penalty payable: Contents


CH81001Introduction to penalties for inaccuracies
CH81010Inaccuracies - General
CH81011Commencement date for FA 2007 penalties
CH81012Commencement date – Part 1
CH81013Commencement date – Part 2
CH81015Schedule 24 FA 2007
CH81020What taxes do penalties for inaccuracies apply to
CH81030What period are penalties for inaccuracies charged for
CH81040Who is a person
CH81050What is meant by ‘giving a document’
CH81060Which documents do penalties for inaccuracies apply to
CH81070Conditions for penalty for inaccuracy
CH81071What is a repayment of tax?
CH81075Inaccuracy due to another person
CH81080Inaccuracy discovered after document sent to HMRC
CH81090Under-assessment by HMRC