Before calculating a penalty you must have

identified the nature of the offence

identify the relevant penalty section (IHTM36102) that applies

work out the culpable tax (IHTM36176) on which the penalty is due, and

establish the maximum penalties due

(If there was reasonable excuse for the failure or the error or omission was innocent (IHTM36311) then no offence has been committed and no penalty is due, unless a IHTA84/S248 penalty is being considered.)

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