You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

A deliberate but not concealed inaccuracy occurs when a person gives HMRC a document that they know contains an inaccuracy. It is not necessary to demonstrate that the person knew what the accurate figure was, only that they knew that the figure they put on the document was not accurate.

Giving a document is explained at CH81050.

Examples of actions that might lead to a deliberate inaccuracy in a document include

systematically paying wages without accounting for operating PAYE or Class 1 NICs

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