You will normally be able to rely on an offence by the taxpayer to recover any tax or NICs lost. This will not always be the case. For example

the taxpayer had a reasonable excuse for his failure EM5151 or he pleads successfully either that his incorrect returns (or accounts) were submitted innocently EM5180 (no neglect) for periods where the filing date for the return is on or before 31 March 2009

for periods beginning on or after 1 April 2008 where the filing date for the return is on or after 1 April 2009, that the inaccuracy in the returns arose despite the taxpayer taking reasonable care, see CH81120

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