Income Tax, Capital Gains Tax, Corporation Tax, PAYE, Class 1, Class 1A and Class 4 NICs, Construction Industry Scheme, VAT

There are different commencement dates for

, and

.

Penalties under Paragraphs 1 and 2

Subject to the exceptions below, this is the normal rule for the commencement date for penalties under paragraphs 1 and 2:

The penalties for

inaccuracies in returns or other documents (FA07/SCH24/PARA1), and

failing to notify HMRC of an under-assessment to tax (FA07/SCH24/PARA2)

apply where

the inaccuracy is contained in (or the under-assessment relates to) a return or other document which is due to be filed on or after 1 April 2009, and

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.