To calculate the penalty after 12 months where there has not been a disclosure, you multiply the tax liability that would have been shown in the return by the penalty percentage, and then check that this amount is greater than the minimum fixed penalty amount. If the return has still not been filed, you can use amounts in a determination or discovery assessment, see CH63560.

The following process applies where the failure to file continues for 12 months and the person has not made a disclosure. See CH63660 where the person has made a disclosure.

Step 1

The penalty percentage (c) varies depending on the behaviour of the person, see the table below, or

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