Civil penalties
Amount
Legislation/Regulatory –
FA2001 Sch. 6, para. 7(1A)
;
SI 2002/761 reg. 38
HMRC Guidance –
CH56500
Assessments to
Generally
Legislation/Regulatory –
FA2000 Sch. 6, para. 106, 107
;
FA2001 Sch. 10, para. 2, 3
;
SI 2001/4027 reg. 21
Time-limits
Legislation/Regulatory –
FA2000 Sch. 6, para. 108
Evasion
Incorrect notifications
Legislation/Regulatory –
FA2000 Sch. 6, para. 101
Liability of directors etc.
Legislation/Regulatory –
FA2001 Sch. 6, para. 8, Sch. 10, para. 1
Meaning
Legislation/Regulatory –
FA2000 Sch. 6, para. 103
Misdeclaration or neglect
Legislation/Regulatory –
FA2000 Sch. 6, para. 100
;
FA2001 Sch. 6, para. 9
Penalty interest on unpaid penalties
Legislation/Regulatory –
FA2001 Sch. 10, para. 5
HMRC Guidance –
BIM42520
Reasonable excuse
Legislation/Regulatory –
FA2000 Sch. 6, para. 105
Reduction of
Legislation/Regulatory –
FA2000 Sch. 6, para. 104
Time-limits
Legislation/Regulatory –
FA2001 Sch. 10, para. 4
HMRC Guidance –
CH56500
Unpaid, assessment to penalty interest
Unpaid, penalty interest
Legislation/Regulatory –
FA2000 Sch. 6, para. 109-112
Uprating amounts
Legislation/Regulatory –
FA2000 Sch. 6, para. 113