You must check the date from which these rules apply for the tax or duty you are dealing with. See You must check the date from which these rules apply for the tax or duty you are dealing with. See for full details.

There are four types of inaccuracy.

An inaccuracy made by a person (P) in a document may be

made despite P taking reasonable care, see CH81120, in which case a penalty will not be due, see CH81130, or

careless if the inaccuracy is due to P's failure to take reasonable care, see CH81140, or

deliberate but not concealed if the inaccuracy is deliberate on P's part but P didn't make arrangements to conceal it, see CH81150, or

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