A person who assists in or induces the preparation or delivery
of any information, land transaction return or other documents
which they know will be (or are likely to be) used for tax purposes
and also knows them to be incorrect, is liable to a penalty not
exceeding £3000.
The time limit for a penalty is 20 years from the date when
the penalty was incurred.
In any case where the use of FA03/S96 might be required, SCI
should be contacted for advice via a Grade 6 officer.
