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](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch81011) for full details.

Where an inaccuracy in a document has been made despite the person having taken reasonable care to get things right, no penalty will be due. Examples of when a penalty would not be due include

a reasonably arguable view of situations that is subsequently not upheld

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