SAM61000 - Interest, penalties and surcharge: penalties: contents
2009-10 returns and earlier
2010-11 returns onwards
2009-10 returns and earlier
| SAM61001 |
Introduction |
| SAM61010 |
FAP: advising and warning the taxpayer about |
| SAM61020 |
Fixed automatic penalties: automatic imposition of |
| SAM61030 |
Fixed automatic penalty record: amending the |
| SAM61031 |
Fixed automatic penalty record: amending the (Action Guide menu) |
| SAM61032 |
Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide) |
| SAM61033 |
Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide) |
| SAM61040 |
Fixed automatic penalties: deceased cases |
| SAM61050 |
Fixed automatic penalties: late issued returns |
| SAM61060 |
Appeals against fixed automatic penalties |
| SAM61061 |
Appeals against fixed automatic penalties (Action Guide menu) |
| SAM61062 |
FAP: reasonable excuse appeal against (Decision Makers Action Guide) |
| SAM61063 |
Appeals against non-capping of FAP (Action Guide) |
| SAM61064 |
Appeals Review Unit (ARU) |
| SAM61080 |
Daily penalties: consider raising a |
| SAM61090 |
Daily penalties: procedures for applying |
| SAM61100 |
FAP and daily penalties: interaction between |
| SAM61110 |
Tax-geared penalties |
Top of page
2010-11 returns onwards
| SAM61200 |
Introduction for 2010-11 returns onwards |
| SAM61210 |
Advising and warning the taxpayer about penalties for 2010-11 returns onwards |
| SAM61220 |
Late filing fixed penalty for 2010-11 returns onwards |
| SAM61230 |
Late filing daily penalties for 2010-11 returns onwards |
| SAM61231 |
Reducing daily penalties |
| SAM61232 |
Reducing a daily penalty (Action Guide) |
| SAM61240 |
Late filing (tax geared) penalties for 2010-11 returns onwards |
| SAM61250 |
Late payment penalties for 2010-11 returns onwards |
| SAM61260 |
Cancelling a penalty for 2010-11 returns onwards |
| SAM61261 |
Cancelling a penalty for tax years 2010-2011 onwards (Action Guide) |
| SAM61270 |
Deceased cases |
| SAM61280 |
Clerically raising penalties for years prior to CY-4 |
| SAM61281 |
Manually raising a penalty (Action Guide) |
| SAM61290 |
Appeals against late filing penalties |
| SAM61310 |
Appeals against late payment penalties |
| SAM61330 |
Appeals Review Unit (ARU) |
| SAM61340 |
Control penalties |
| SAM61341 |
Control penalties - inhibiting future penalties (for tax years 2010-2011 onwards) (Action Guide) |
| SAM61350 |
Effects of amendments to relevant date for interest |
| SAM61351 |
Deferring a late payment penalty trigger date (Action Guide) |
| SAM61360 |
Effects of unlogging a return |
| SAM61370 |
Effects of amending a return received date |
| SAM61380 |
Time to pay (TTP) and late payment penalties |
| SAM61381 |
Referring an appeal to Debt Management and Banking - time to pay cases (Action Guide) |
| SAM61382 |
Rejecting an appeal - time to pay cases (Action Guide) |
| SAM61390 |
Late payment penalty trigger date |
