Offences and penalties | Croner-i Tax and Accounting

Adhesive stamps, fraudulent removal

Legislation/Regulatory – SA1891 s. 9

Annual tax on enveloped dwellings, failure to make payments on time

Legislation/Regulatory – FA2013 s. 164, Sch. 34, Pt. 2

Assessments

Legislation/Regulatory – FA96 Sch. 5, para. 32

Blank stock transfers, circulation of

Legislation/Regulatory – FA63 s. 67 ; FA90 s. 109(3)

Bodies corporate

Legislation/Regulatory – SSA86 s. 57 ; SSAA92 s. 115

Breach of regulations

Legislation/Regulatory – SSAA92 s. 113

Change in circumstance, failure to notify

Legislation/Regulatory – SSAA92 s. 111A(1A)-(1G), 112(1A)-(1F)

Civil penalties

Legislation/Regulatory – FA96 Sch. 5, para. 18-25

HMRC Guidance – CH11100 ; CH12700 ; CH14950 ; CH21060 ; CH56700

Class 1 contributions, failure to make payments on time

Legislation/Regulatory – SI 2001/1004 reg. 67A

Class 1A contributions, failure to make payments on time

Legislation/Regulatory – SI 2001/1004 reg. 67B

Class 1B contributions, failure to make payments on time

Legislation/Regulatory – SI 2001/1004 reg. 67B

Class 2 contributions

Failure to notify

Legislation/Regulatory – SI 2001/1004 reg. 87B-87G

Paid late

Legislation/Regulatory – SSCBA92 s. 12(5), (6)

Clearance services, failure to notify commissioners

Legislation/Regulatory – FA86 s. 71(4)-(6)

Collection and recovery

Legislation/Regulatory – FA99 Sch. 17, para. 16

Companies allotment of shares

Legislation/Regulatory – CA2006 s. 557

Company's accounting records

Duty to keep

Legislation/Regulatory – CA2006 s. 387

Where and how records to be kept

Legislation/Regulatory – CA2006 s. 389

Composition by Stock Exchange

Legislation/Regulatory – FA70 s. 33

Concealing documents

Generally

Legislation/Regulatory – FA2014 s. 278

Informal notification

Legislation/Regulatory – FA2014 s. 279

Contributions return

Legislation/Regulatory – SSCBA92 Sch. 1, para. 7

Contributions, relating to

Legislation/Regulatory – SSAA92 s. 114

Criminal

Legislation/Regulatory – FA2014 Sch. 34, para. 6 ; SI 2017/692 reg. 86-92

Criminal offences

Legislation/Regulatory – FA96 Sch. 5, para. 15

Criminal penalties

Legislation/Regulatory – FA96 Sch. 5, para. 16

Criminal proceedings

Legislation/Regulatory – FA96 Sch. 5, para. 17

HMRC Guidance – CH21060 ; CH56700

Denoting stamp

Legislation/Regulatory – FA98 s. 150

Depositary receipts, failure to notify commissioners

Legislation/Regulatory – FA86 s. 68(4)-(6)

Determination of penalty

Legislation/Regulatory – FA99 Sch. 17, Pt. II

Disallowed deductions

Legislation/Regulatory – FA96 Sch. 5, para. 40

Disclosure of information

Persons assuming new identity

Legislation/Regulatory – SOCPA2005 s. 88, 89

Protection arrangements

Legislation/Regulatory – SOCPA2005 s. 86, 87

Electronic communications

Legislation/Regulatory – SI 2001/1004 reg. 90P

Enrolling instruments not duly stamped

Legislation/Regulatory – SA1891 s. 17

Errors

Legislation/Regulatory – FA2007 s. 97, Sch. 24, para. 30 ; FA2015 Sch. 20, para. 1

Errors in documents

Agency

Legislation/Regulatory – FA2007 Sch. 24, para. 18

Amount of penalty

Legislation/Regulatory – FA2007 Sch. 24, para. 4-12

Appeals

Legislation/Regulatory – FA2007 Sch. 24, para. 15

Assessment

Legislation/Regulatory – FA2007 Sch. 24, para. 13 ; FA2013 Sch. 50, para. 1

Classification of territories

Legislation/Regulatory – FA2007 Sch. 24, para. 21A

Companies, officer's liability

Legislation/Regulatory – FA2007 Sch. 24, para. 19

Double jeopardy

Legislation/Regulatory – FA2007 Sch. 24, para. 21

Liability for penalty

Legislation/Regulatory – FA2007 Sch. 24, para. 1-3

Location of assets

Legislation/Regulatory – FA2007 Sch. 24, para. 21B

Partnerships

Legislation/Regulatory – FA2007 Sch. 24, para. 20

Potential lost revenue

Legislation/Regulatory – FA2007 Sch. 24, para. 6-8 ; HMRCBrf 15/11

Suspension

Legislation/Regulatory – FA2007 Sch. 24, para. 14

Evasion of tax

Legislation/Regulatory – FA96 Sch. 5, para. 18, 19

HMRC Guidance – CH21060 ; CH56700

Excise licences

Legislation/Regulatory – RA1898 s. 12

Failure to produce instruments transferring land to commissioners

Legislation/Regulatory – FA31 s. 28(1)

False representations for obtaining benefit

Legislation/Regulatory – SSAA92 s. 112

False statements

Legislation/Regulatory – FA99 Sch. 15, para. 25

Financial reporting orders

Effect

Legislation/Regulatory – SOCPA2005 s. 79

Making

Legislation/Regulatory – SOCPA2005 s. 76

Variation and revocation

Legislation/Regulatory – SOCPA2005 s. 80

Verification and disclosure

Legislation/Regulatory – SOCPA2005 s. 81

Foreign securities, not duly stamped

Legislation/Regulatory – FA90 s. 109(1) ; SA1891 s. 83

Forgery of stamps

Legislation/Regulatory – SDMA1891 s. 13

General provision

Legislation/Regulatory – SSA86 s. 54

Impersonation of officers

Legislation/Regulatory – SSAA92 s. 181

In connection with offshore matters and offshore transfers

Legislation/Regulatory – FA2015 s. 120

Information and inspection powers of HM Revenue and Customs officers

Legislation/Regulatory – FA2008 Sch. 36, para. 39-55

Inspection of public rolls/books, refusal

Legislation/Regulatory – SA1891 s. 16

Inspectors, delay or obstructions

Legislation/Regulatory – SSAA92 s. 111

Investigation

– see Director of Public Prosecutions (DPP)

Jobseeker's allowance

Legislation/Regulatory – SI 1996/195 reg. 12

Knowingly selling forged/mutilated stamps

Legislation/Regulatory – SDMA1891 s. 13

Late stamping

Generally

Legislation/Regulatory – SA1891 s. 15

Interest

Legislation/Regulatory – SA1891 s. 15A

Penalties

Legislation/Regulatory – SA1891 s. 15B

Legal proceedings

Legislation/Regulatory – SSA86 s. 54

Misdeclaration or neglect

Legislation/Regulatory – FA96 Sch. 5, para. 20

HMRC Guidance – CH11100 ; CH12700 ; CH14950 ; CH56700

Mitigation

Legislation/Regulatory – FA96 Sch. 5, para. 25

Mutilating/defacing stamps

Legislation/Regulatory – SDMA1891 s. 13

Penalties

– see Penalties

Penalties for

Legislation/Regulatory – FA2014 s. 280

Possession of forged/mutilated stamps

Legislation/Regulatory – SDMA1891 s. 13

Proceedings before the court

Legislation/Regulatory – FA99 Sch. 17, para. 13

Proof of previous offences

Legislation/Regulatory – SSAA92 s. 120

Questions arising

Legislation/Regulatory – PSA93 s. 171

Recovery of penalties

Legislation/Regulatory – FA99 Sch. 17, para. 16 ; SI 1999/2537

Recovery of unpaid contributions on prosecution

Legislation/Regulatory – SSAA92 s. 119

Registration

Legislation/Regulatory – FA96 Sch. 5, para. 21

HMRC Guidance – CH11100 ; CH12700 ; CH14950 ; CH51250 ; CH56700

Regulations, breach of

Legislation/Regulatory – FA96 Sch. 5, para. 23

HMRC Guidance – CH11100 ; CH12700 ; CH14950 ; CH51250 ; CH56700

Relevant

Legislation/Regulatory – SI 2017/692 Sch. 3

Returns

Legislation/Regulatory – SI 2001/1004 reg. 81, 82 ; SSCBA92 Sch. 1, para. 7A

Seizure

– see Seizure

Seven year leases

Legislation/Regulatory – FA2000 Sch. 32, para. 7

Stamp duty land tax

Determination

Legislation/Regulatory – FA2003 Sch. 14

HMRC Guidance – CH51250 ; CH56900

Falsification etc. of documents

Legislation/Regulatory – FA2003 Sch. 13, para. 53

Fraudulent evasion of tax

Legislation/Regulatory – FA2003 s. 95

Interest on penalties

Legislation/Regulatory – FA2003 s. 88

Late payments

Legislation/Regulatory – FA2009 Sch. 56 ; FA2013 Sch. 50, para. 10-14

More than one tax-related penalty

Legislation/Regulatory – FA2003 s. 99(2A)

Records

Legislation/Regulatory – FA2003 Sch. 10, para. 11

HMRC Guidance – CH23540 ; SDLTM07100 ; SDLTM31905 ; SDLTM50100

Returns

Legislation/Regulatory – FA2003 Sch. 10, para. 3-5 ; FA2009 s. 106, Sch. 55 ; FA2013 Sch. 50, para. 2-9

HMRC Guidance – CISR17710 ; SDLTM50100

Settlements

Legislation/Regulatory – FA2003 s. 98

Time limits for determination

Legislation/Regulatory – FA2003 Sch. 14, para. 8(4A)-(4C) ; SI 2010/867 reg. 7

Stamp duty reserve tax

Late payments

Legislation/Regulatory – FA2009 Sch. 56 ; FA2013 Sch. 50, para. 10-14

Stamping instruments after execution

Legislation/Regulatory – SA1891 s. 15, 15A, 15B

Statutory adoption pay

Legislation/Regulatory – EA2002 s. 11, 12, Sch. 1

Statutory paternity pay

Legislation/Regulatory – EA2002 s. 11, 12, Sch. 1

Stock certificate to bearer unstamped

Legislation/Regulatory – FA1899 s. 5 ; SA1891 s. 109

Tax agent's dishonest conduct

Legislation/Regulatory – FA2012 s. 223, Sch. 38

Unauthorised disclosure of information

Legislation/Regulatory – SSAA92 s. 123, Sch. 4

Unpaid contributions

– see Unpaid contributions

Walking possession agreements

Legislation/Regulatory – FA96 Sch. 5, para. 24