This page currently only applies to returns required for income tax, capital gains tax, bank payroll tax, the registered pension schemes legislation, annual tax on enveloped dwellings and stamp duty reserve tax. It does not apply to the Construction Industry Scheme (CIS), see CH62300+.

Once you have examined the behaviour of the person, see CH62200, and concluded whether the withholding of information was

deliberate and concealed

deliberate but not concealed, or

not deliberate

you charge the 12 month further penalty at the appropriate percentage as follows.

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