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)

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.