| EM5151 | Extra Time |
| EM5152 | Reasonable Excuse:
Introduction |
| EM5155 | Failure to Notify |
| EM5156 | Failure to Notify:
Responses |
| EM5157 | Failure to Notify:
Already known to HMRC |
| EM5170 | Failure to Make a
Return |
| EM5171 | Failure to Make a Return:
Unacceptable Reasons |
| EM5173 | Failure to Make a Return:
Information Supplied Elsewhere |
| EM5175 | Failure to Make a Return:
Provisional Figures |
| EM5180 | “Innocent
Error” |
| EM5181 | “Innocent
Error”: Responses |
| EM5182 | “Innocent
Error”: Reliance on Third Party |
| EM5183 | Provision of Information
and Documents during an Enquiry |
