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

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