SDLTM86100 - Compliance: Penalties
Contents
Legislation
| SDLTM86120 | Failure to submit a land transaction return FA03/SCH10/PARA3 & FA03/SCH10/PARA4 |
| SDLTM86130 | Formal notice to deliver a land transaction return FA03/SCH10/PARA5: Daily penalties |
Legislation: Penalty for incorrect or uncorrected returns FA03/SCH10/PARA8
| SDLTM86190 | Application |
| SDLTM86200 | Approach |
| SDLTM86210 | Correction of errors |
| SDLTM86220 | Responsibility |
Legislation: Failure to keep and preserve records FA03/SCH10/PARA11
| SDLTM86230 | General |
Legislation: Failure to produce documents FA03/SCH10/PARA16
| SDLTM86250 | General |
| SDLTM86260 | Determination |
| SDLTM86270 | Continuing failure |
| SDLTM86280 | Daily penalties |
| SDLTM86290 | Daily penalties in excess of £30 |
| SDLTM86300 | Subsequent action |
Other legislation
| SDLTM86230 | Failure to keep and preserve records FA03/SCH10/PARA11 |
| SDLTM86320 | Failure to provide information FA03/S93(3) |
| SDLTM86360 | Assisting in the preparation of an incorrect land transaction return FA03/S96 |
| SDLTM86370 | Time limits |
Culpability: General
| SDLTM86390 | What does culpability mean |
| SDLTM86400 | Fraud or fraudulent conduct |
| SDLTM86410 | What constitutes fraud |
| SDLTM86415 | Neglect, negligence and negligent conduct |
| SDLTM86420 | Delegation of responsibility by purchaser |
| SDLTM86430 | Provision of information during an enquiry |
Culpability: Defences and responses
| SDLTM86450 | Failure to notify a transaction |
| SDLTM86460 | Failure to submit a land transaction return on time |
| SDLTM86480 | Innocent error, explanations |
| SDLTM86490 | Innocent error, responses |
| SDLTM86500 | Extra time granted |
| SDLTM86510 | Land transaction return mislaid after submission |
Contract settlements and abatement
| SDLTM86530 | Tax-geared penalties |
| SDLTM86540 | Approval required |
| SDLTM86550 | Contract settlements |
| SDLTM86570 | Inform the purchaser |
| SDLTM86580 | Structure |
| SDLTM86590 | Maximum tax-geared penalty chargeable |
| SDLTM86600 | Factors |
| SDLTM86610 | Disclosure |
| SDLTM86620 | Extra for disclosure |
| SDLTM86630 | Co-operation |
| SDLTM86640 | Seriousness |
Determination of penalties FA03/SCH14
| SDLTM86710 | The notice FA03/SCH14/PARA2 |
| SDLTM86720 | Alteration to the notice FA03/SCH14/PARA3 |
| SDLTM86730 | Appeals FA03/SCH14/PARA5 |
| SDLTM86740 | Proceedings before the court FA03/SCH14/PARA7 |
