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

Legislation/Regulatory – FA2000 Sch. 6, para. 98, 99 ; FA2001 Sch. 6, para. 7

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

Legislation/Regulatory – FA2001 Sch. 10, para. 5, 7, 8

Unpaid, penalty interest

Legislation/Regulatory – FA2000 Sch. 6, para. 109-112

Uprating amounts

Legislation/Regulatory – FA2000 Sch. 6, para. 113