Incorrect document, e.g. a claim or a VAT return

Incorrect documents, such as VAT returns, may incur a penalty under FA 2007, Sch. 24, para. 1 when the prescribed accounting period commenced after 31 March 2008 and the return is due to be filed after 31 March 2009.

‘Document’ includes communicating information to HMRC in any form and by any method (whether by post, fax, e-mail, telephone or otherwise), so an oral reply may be penalised (Sch. 24, para. 28).

An answer may be given with the caveat that the records need to be checked to be sure of the correct answer.

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