EM4560 - Penalties: Failure to Make a Return for ITSA Years: Contents

EM4561Introduction
EM4562Fixed Penalty Reduction – “Capping”
EM4563Appeals: Reasonable Excuse - Amounts
EM4565Return Issued in Error
EM4570Daily Penalties
EM4572Daily Penalties – Amount
EM4573Daily Penalties – Further Determinations
EM4575Daily Penalties – Continuing Amounts
EM4580Failure Beyond 12 Months: Tax-Geared Penalties
EM4585Partnerships



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