Interaction may occur when

a person incurs more than one penalty or surcharge on the same tax or

more than one person is liable to a penalty on the same tax liability.

A number of exceptions apply.

When a person incurs more than one penalty or surcharge on the same tax

(1)Legislation on the interaction of penalties says that a penalty for

a failure to notify

an inaccuracy

a failure to notify and withholding information

a failure to tell us about an under assessment

a VAT or Excise Wrongdoing

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