The following process applies where the failure to file continues for 12 months and the person makes a disclosure, see

CH62240 for occasional returns and returns for periods of 6 months or more, and

CH62480 for CIS returns, and

CH62780 for returns for periods between 2 and 6 months.

See CH63200+ for the higher penalty percentages that may apply if the return involves an offshore matter.

Step 1

Calculate the percentage for the quality of the disclosure (d), following the guidance at CH63220.

Step 2

Having established the quality of disclosure and whether the disclosure was prompted or unprompted, identify from the table at CH63200

the maximum penalty (f)

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