| 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 |
| 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 | Intentions of another
person |
| CH81168 | Intentions of another
person - Examples |
| CH81170 | Under-assessment by
HMRC |
| CH81180 | Onus of proof |
| CH81190 | Level of proof |
