Section 106

Other material

HMRC Brief 14/2011: Penalty for failure to disclose offshore income or gains.

Notes

This is an edited version of Sch. 55, generally containing the provisions relevant only to VAT.

The penalty in FA 2009, Sch. 55 is due to replace the default surcharge from a date to be appointed.


PENALTY FOR FAILURE TO MAKE RETURNS ETC

Related Commentary  Related CasesRelated HMRC Manuals

1(1)  A penalty is payable by a person (“P”) where P fails to make or deliver a return, or to deliver any other document, specified in the Table below on or before the filing date.

1(2)  Paragraphs 2 to 13 set out–

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