Penalties
Abatement
Accelerated payments
Accounts investigation
Acquisitions, failure to notify
Administration
Administrative provisions
Admission of a late appeal, application for
Advance pricing agreements
Generally
Thin capitalisation
Aggregate
Alleged under-declarations of sales and profits
Alteration of assessment of
Amount
Amount fixed at open market value
Amount of
Annual tax on enveloped dwellings, failure to make payments on time
Appeal against
Appeals
Generally
Procedure on appeal
Proceedings before First-tier Tribunal
Right to appeal against
Appeals against
Alleged suppression of takings
Amendment dismissed
Application for a late appeal, failure to file end of year PAYE returns (Forms P35) on time
Application for adjournment on grounds of taxpayer's illness
Application for extension of time to appeal
Application for permission to appeal out of time
Carelessness in making claims
Cash takings inconsistent with debit/credit card receipts
Closure notice
Daily penalties allowed
Discovery assessments
Disproportionate penalties
Errors made in submission of tax return
Failure to deliver company tax return
Failure to deliver self-assessment return
Failure to file returns
Failure to notify chargeability
Generally
Group relief claimed under Finance Act 2007, Sch. 24
HMRC amendment to appellant's return
HMRC amendments to self-assessment return in respect of profits of self-employment and corporation tax
HMRC's decision not to suspend careless inaccuracy penalty
Inaccuracy penalty
Incorrect claims for improvement costs and entrepreneurs' relief in tax return
Information notice not valid under Finance Act 2008, Sch. 36, para. 1
Late filing of self-assessment tax return
Late submission
Loss relief claimed under Finance Act 2007, Sch. 24
Misdeclaration penalty
Mitigated CIS penalties
Non-compliance with information notice
Notice of assessment
Penalty assessment for PAYE and National Insurance contributions
Penalty reduction for disclosure sufficient
Six-month penalty
Appeals against determinations
Application of penalty payments
Application to notify appeal out of time
Applied for deliberate and concealed behaviour to errors in appellant's self-assessment return
Arm's length sales, information
Arrest of persons: offence under customs and excise Acts
Assault of officer of Revenue and Customs
Assessment
Appellant provides sufficient evidence to displace HMRC's figures in closure notice and assessments
Appropriate levels of abatement for disclosure, co-operation and seriousness
Calculation of tax difference
Error in income tax return due to carelessness
Errors in appellant's tax returns
Generally
HMRC's decision not to suspend penalty, flawed
Penalty notified
Relevance of offshore disclosure facility
Assessment and enforcement
Assessment following consequential relieving adjustmnet
Assessment of
Alteration of
Generally
Assessments
Assessments to
Assessments, HMRC's discretion
Asset-based
Back duty investigation
Backdating rules
Bad debt relief
Bank payroll tax
Bankruptcy
Provable in
Stay of proceedings for recovery of
Burden of proof, sufficient evidence
Busyness as factor
Capital gains tax
Assessments appealed against and appeal lost
Complaint that penalties calculated on basis of incorrect assessments
Failure to notify chargeability and inaccuracy
Generally
Inaccuracies in tax return
Lower mitigation percentages
TMA 1970, s. 7
Two tax-geared penalties in respect of the same tax
Capital gains tax, failure to make returns
Capping
Careless behaviour
Careless inaccuracy
Failure to keep proper records of disposal of business premises
Generally
Self-assessment return
Careless income tax return
Carelessness by reference to special circumstances
Categorisation of reasons for issue
Certificates on non-liability to income tax
Challenging basis for imposition
Change of company residence
Chargeability to tax, failure to notify
Child benefit charge
Child trust funds
Civil
Appearance at appeal hearing
Assessment
Avoiding
Breach of regulatory provisions, production of documents at registered address
Civil fraud
Default surcharge
Defences
Dishonest conduct by tax agent
Electronic returns, failure to file
Evasion of VAT
Exporters
Finance Acts 2007 and 2008
HMRC's discretion whether to assess
Importers
Insufficiency of funds
Invoices, improper issue
Keith Committee recommendation
Mitigation
Naming offenders
Non-compliance by importers and exporters
Non-compliance with VAT obligations
Non-notification of notifiable scheme
Persistent misdeclaration, input tax claimed in wrong period
Post-insolvency returns
Proportionality
Reasonable care
Reasonable excuse
Registration, failure to notify
Reliance on another
Serious misdeclaration
Side effect
Single penalty regime
Types
Civil offences
Civil penalties
Breach of a walking possession agreement
Fraudulent evasion of tax
Information/documents, failure to comply
Mitigation
Payment of tax, failure to make
Persons served with liability notice
Registration of insurers
Returns, failure to make
Class 1 contributions
Dishonest conduct of tax agents
Employment intermediaries, quarterly returns
Generally
Harmonised regime for inaccurate/late returns and late payment
Interaction between penalties and surcharges
Class 1A contributions
Generally
P11D and P11D(b) returns
Class 1B contributions
Class 2 contributions
Collective investment undertakings
Combination of difficulties for contractor
Commissioners
Powers to mitigate penalties
Publishing details of deliberate tax defaulters
Commissioners and officers of Revenue and Customs
Assault
Disclosure of information
Impersonation of
Obstruction of
Commissioners' failure to comply with direction
Commissioners' powers
Company accounts, failure to comply with notices to produce
Company's failure to make CIS returns
Complexity of CIS
Compliance checks
Impersonation of officer
Obstruction of officer or failing to comply
Compliance with information notice
Compounding offences
HMRC's policy
HMRC's powers
Concealing etc documents
Concessions
Conduct involving dishonesty
Appeals
Assessment of amount due
Assessment time limits and supplementary assessments
Failure to notify use of notifiable scheme
Mitigation
Restriction of deductions for direct tax purposes
Construction industry scheme
Contact details for debtors
Continuing failure to comply
Control of movement of goods
Controlled foreign companies failure to comply with notice
Corporate venturing scheme, compliance certificates or statements
Corporation tax
Accounting period, notification of start
Chargeability, failure to notify
Deductions for
Documents, failure to produce
Errors in returns
Failure to notify chargeability
Incorrect returns or accounts
Instalment payments
Late filing
Late payment
Records, failure to keep
Records, failure to keep and preserve
Returns, failure to make
Self-assessment
Self-assessment returns
Senior accounting officers
Counterfeiting documents
Courts, proceedings before
Criminal charges within meaning in human rights cases
Criminal fraud
Criminal offences
Criminal proceedings
Current list of
Customers to account for VAT on goods of a kind used in MTIC fraud
Failure to submit statements
Inaccuracies in statements
Data-gathering powers
Data-holder, failure to comply to data-holder notice
De-registration, failure to notify
Deduction of tax at source
Deductions disallowed
Default penalty
Default surcharge
Generally
Payments on account
Defective accounts
Delay in arranging oral hearing of appeal, breach of Convention for the Protection of Human Rights, art. 6
Delay in filing self-assessment return
Delay or obstruction
Deliberate defaulting on tax
Deliberate delivery of incorrect returns
Deliberate inaccuracy
Deliberate inaccuracy penalty
Deliberate understatements
Delivery of accounts
Determination
Determination by court
Determination by HMRC's officers
Appeals against
Generally
Determination by officer of Revenue and Customs
Appeals against
Generally
Determination by Tribunal
Determinations
Determinations and assessments
Direct tax treatment
Disclosure
Disclosure notices and search warrants: RCPO
Disclosure of information
Disclosure of tax avoidance schemes
Dishonest conduct of tax agents
Concealment, etc. of documents
Generally
Power to obtain tax agent's files etc.
Procedure to establish penalty
Dishonesty
Distributions, tax certificates
Documents
Failure to preserve
Failure to provide, exported goods
False
Incorrect
Documents, errors in
Agency
Amount of
Appeals
Assessment
Attribution to another person
Classification of territories
Companies, officer's liability
Degrees of culpability
Double jeopardy
Generally
Interpretation
Late payment surcharges, interaction with
Location of assets
Partnerships
Potential lost revenue
Suspension of
Under-assessment by HMRC
Documents, failure to produce
Double jeopardy
E-filing
EC sales statements
Failure to submit
Inaccuracies
Effect of non-notification on validity of penalty assessment
Electronic communications
Electronic returns
Employers
Enablers of defeated NIC avoidance
Enablers of defeated tax avoidance
Enablers of offshore tax evasion or non-compliance
End-of-year returns
Closure of business, reasonable excuse
Notice of default after penalties accrued, unfair imposition
Proper determination
Reasonable excuse for failure to file
Unfair imposition of penalties
Enforcement
Enterprise investment scheme
Errors in documents and returns
Agency
Amount of
Amount of penalty
Appeals
Assessment
Attribution to another person
Classification of assets
Classification of territories
Commencement
Companies, officer's liability
Companies, officers' liability
Degrees of culpability
Double jeopardy
Failure to take reasonable care to make a complete return
Generally
Interpretation
Late payment surcharges, interaction with
Liability for
Location of assets
Offshore income and gains, designation of territories
Partnerships
Potential lost revenue
Procedure
Reduction for disclosures
Suspension
Suspension of
UK, meaning
Under-assessment by HMRC
Errors in documents/returns
Agency
Appeal
Assessment
Classification of territories
Companies: officers' liability
Degrees of culpability
Double jeopardy
Errors attributable to another persons
General provisions
Interaction with other penalties and late payment surcharges
Interpretation
Location of assets etc
Partnerships
Potential lost revenue
Reductions for disclosure
Special reduction
Standard amount of penalty
Suspension
Under-assessment by HMRC
Errors in returns
Errors in returns or documents
Errors, failure to remedy
Estates in administration
Estimated valuations
Ethane used for petrochemical purposes, incorrect information relating to
EU sales list
European Economic Interest Groupings
Evasion of SDLT
Evasion of VAT
Evidence
Fraudulent conduct
Proceedings
Wilful default
Excessive
Excessive, reduction
Export of assets
Exported goods, failure to provide documents
Exporters
Exporters, evasion of relevant tax or duty or contraventions of customs rules
Fails to comply with an information notice
Failure continuing after 12 months
Failure continuing after six months
Failure of accountant to understand self-assessment system
Failure to comply
Daily default
Generally
Failure to comply with direction under Finance Act, Sch. 36 to produce documents
Failure to comply with notice
Generally
Information notice related to statutory records
Proceedings out of time
Reduction of penalty
Return of third parties receipts
Failure to comply with provisions of Part 2
Failure to comply with requirements
Failure to deliver a return of payments
Failure to disclose employment income
Failure to file a partnership return
Failure to file a return on time
Failure to file returns for three periods
Failure to file tax return
Failure to keep and preserve records
Assessment
Generally
Reasonable-excuse
Failure to make or deliver a return
Failure to make return on time
Failure to make returns
Annual self-assessment return
Closure of business
Death of parent
Delay in filing
Failure to notify
Failure to notify (new provisions)
Calculation of penalties
Deliberate failure
Deliberate failure with concealment
Disclosure
Generally
Nature of failure
Non-deliberate fault
Occurrence of failure
Reasonable excuse
Failure to notify (old rules pre-1 April 2010)
Generally
Failure to pay
Failure to pay tax on time
Failure to report errors
Failure to report taxable income
Failure to stop criminal facilitation of evasion
Failure to submit annual self-assessment returns
False declarations
False registration
False statements to reduce interim payments
Falsification of documents
Filing of returns
Fine, deductibility
Fixed and tax-geared
Flawed decision not to suspend
Follower notices
Formal notice to deliver LTR
Fraud
Fraudulent evasion of contributions
Fraudulent evasion of VAT
Generally
Fraudulent information, provision of
Further penalties
General anti-abuse rule penalty
General rules
Appeals
Determinations
Generally
Self-certificates
Generally
Gold scheme, non-compliance
Assessment, time limit
Defences
Generally
Mitigation
No multiple penalty for same failure
Gross payments status
History
HMRC's discretion to assess any interest, penalty or default surcharge
HMRC's powers
Compounding offences
Generally
Human rights
Criminal charges
Documents and information, failure to produce
Generally
Late filing, disproportionate penalties
Right to trial within reasonable time
Impersonation of Commissioner or officer of Revenue and Customs
Implementation of RTI penalties
Imported goods
Control of importation
Failure to produce documents
Improper importation
Non-compliance with importation provisions
Importers
Importers, evasion of relevant tax or duty or contravention of customs rules
Improper issue of invoices
Inaccuracies in a partnership tax return
Inaccuracies in information provided
Inaccuracy
Assessment
Generally
Imposition and amount
Inaccuracy in document
Inaccurate information
Inaccurate information and documents
Inaccurate or incomplete information
Inaccurate or incomplete information, penalty
Incentives for electronic communications, non-compliance with regulations
Income tax
Certificate of non-liability, fraudulent
Deduction, refusal to allow
Failure to make returns
Failure to notify chargeability
Fraudulent evasion of
Late returns
Incorrect certificates
Incorrect certificates, zero-rating etc.
Incorrect documents on or after 1 April 2008
Amount of
Appeals
Assisting in preparing incorrect returns etc.
Calculation of penalty
Deliberate understatements
Errors attributable to another person
Failure to take reasonable care
Liability of company officers
Mitigation of penalties
Partnerships
Potential lost revenue
Reductions for disclosure
Suspension of penalties
Incorrect documents pre-1 April 2008 and due before 1 April 2009
Incorrect LTRs
Incorrect returns
Careless inaccuracies
Expenditure included in appellant doctor's accounts, related to taxed foreign income
Failure by taxpayer to include various items
Failure to include income from previous employment
Penalties under Finance Act 2008, Sch. 36
Penalty charged not disproportionate
Incorrect returns and documents (new regime)
Behaviours
Calculation of penalty
Careless action
Companies
Criminal penalties
Deceased persons
Deliberate and concealed inaccuracy
Deliberate but not concealed inaccuracy
Elements of disclosure
Generally
Human Rights Act 1998
Mistake
Overseas matters
Quality of disclosure
Reduction for disclosures
Special reduction
Suspension of
Taxes covered
Third party, error attributable to
Unprompted disclosure
Incorrect returns or accounts
Errors in documents
Incorrect statements etc.
Individual tax return
Late filing
Information
False
Generally
Unauthorised disclosure of
Information and documents, failure to comply with notices
Appeal against award
Generally
Information and documents, failure to provide
Generally
Jurisdiction of court to heed originating summons
Reliance on accountant, reasonable excuse
Information and inspection powers
Information notice issued to alleged MSC Provider
Information notices
Appeals
Concealing or destroying documents
Daily default
Double jeopardy
Failure to comply
Failure to comply or obstruction
Fines or imprisonment
Inaccurate information and documents
Inaccurate information/documents
Power to change amount
Reasonable excuse
Tax-related
Time-limits
Information, provision of
Inheritance tax
Accounts, failure to deliver
Criminal proceedings
Deed of variation, failure to report
Delivery of accounts, failure to make
Disclosure of overseas trusts, failure to make a return
Error in tax payer's documents
Incorrect information
Incorrect information or document
Incorrect returns
Information and documents, failure to provide
Information, failure to comply with notice
Information/documents, failure to deliver
Mitigation
Non-compliance
Offshore asset moves/tax evasion or non-compliance
Offshore inaccuracies and failures
Omissions
Overseas trust, failure to make return
Recovery of
Reductions for disclosures
Returns, failure to deliver
Initial failure to comply with information notice
Initial fixed penalty
Initial penalty
Insolvencies
Insurance premium tax
Interaction of penalties
Annual adjustment
Importers and exporters
Mutually exclusive
Interest charges
Coronavirus support measures 2017-18 to 2019-20
Overdue tax
Interest on
Interest on unpaid tax
Intrastat system
Access to recorded information
Appropriate judicial authority, meaning
Defence to fine
Evidence
Failure to furnish declaration or information
False returns, fine
Generally
HMRC's approach to penalties
Investigations
Investment gold scheme, failure to comply with record-keeping requirements
Investment gold scheme, non-compliance
Invoices, improper issue
Invoices, unauthorised issue
Generally
Restriction of deductions for direct tax purposes
Joint offence
Joint purchasers
Justification, appeal dismissed
Lack of trade not prevent appellant from being treated as an employer
Land and buildings transaction tax (Scotland)
Land transaction returns
Land transaction tax (Wales)
Landfill tax
Late appeal
Admitted
Generally
Late correction of return, proportionality
Late delivery of partnership returns
Late end of year return
Generally
HMRC website indicated, no return needed
Notice to deliver return given to taxpayer when sent only to agent
Late filing
Adherence to proper procedure
Breach of human rights
Construction industry scheme monthly returns
Employer's annual return
Employer's annual return, online filing
HMRC policy on daily penalties
Individual tax return
Late payment
Non-resident capital gains tax return
Non-resident capital gains tax returns
P35 annual return
Penalties due
Personal tax return
Post traumatic stress, reasonable excuse
Reasonable excuse
Reliance on agent
Self-assessment return
Tax returns
Ten penalties over two years
Late filing by personal taxpayers (new rules), 2010–11 and later years
Appeals
Generally
Reasonable excuse
Reduction for disclosure
Tax geared relevant percentage payable after 12 months
Late filing by personal taxpayers (old rules), 2009–10 and earlier years
Late IHT payment
Late IHT returns
Late notification
Late payment
Late payment of tax
Alleged illegal action by public authorities
Appellant diagnosed as having terminal illness
Appellant filed return on time and calculated tax liability
Appellant overlooked payment due to father's illness and unemployment
Delay by HMRC
HMRC bound to allocate payments where appellant makes no allocation
Mistake by HMRC constituted reasonable excuse or special circumstances
NICs
PAYE
Reasonable excuse
Self-assessment tax
Special circumstances
Late payment of tax 2019-20
Late payment of tax by personal taxpayers (new regime) 2010–11 and later years
Late payment of tax by personal taxpayers (old regime) 2009–10 and earlier years
Late payments
Late return
Delay by HMRC
Generally
IT failure claimed
P35 and P14
Reasonable excuse
Special circumstances
Late returns
Late returns 2010-11 and later years
Late returns/payment of VAT
Default interest
Default surcharge
Generally
Late filed return
Late paid return
Late stamping
Late submission
Employer's annual return
Form P11D
Four months delay
Online filing unsuccessful, appellant unaware
P35 annual return, computer malfunction
Person and partnership returns
Self-assessment returns
Taxes Management Act 1970 and (P35) under s. 98A(2) and (3)
Levying distress
Liability for
Liability to tax, failure to notify
List of
Local authorities refund claims
Generally
Unregistered bodies
Making prohibited payments
Managing deliberate defaulters programme
Mandatory electronic filing of returns
Mandatory online filing
Market value, information
Migration of companies
Misdeclarations
Mitigation
Mitigation of
Mitigation of penalties
Commissioners' powers
Generally
Money laundering
Acquiring, using or possessing criminal property
Advisers supervised by HMRC
Being concerned in an arrangement
Concealment
Defences
Failure to report suspicion
Generally
Penalties
Those of major concern to tax advisers
Tipping-off
Money Laundering Regulations 2007 (SI 2007/2157)
Breached requirements on carrying out of customer due diligence
Keeping adequate records
Maintaining appropriate risk sensitive policies and procedures
Monitoring business relationships
Reduced penalty
Multiple offences
National Insurance contributions
Negligence
Delivery of incorrect accounts
Delivery of incorrect returns
Negligent information, provision of
New penalty regime
New unified regime
Consultation
Enquiries
Nil returns
Non-compliance with import controls
Non-compliance with information notice
Non-compliance with information requirements
Non-compliance with notices
Generally
Reasonable excuse
Non-delivery of return
Amount
Failure to deliver remedied
Generally
Increase by amount of tax payable
Responsible person, by
Non-payment of tax
APN specified two different payment amounts
Due date for payment
Finance Act 2009
Reasonable excuse
Non-payment, maximum terms of imprisonment
Generally
Northern Ireland
Not unduly exceeding domestic penalties
Notice of assessment
Notices, failure to comply with
Notifiable avoidance schemes, failure to notify use of
Notification obligations
Notification of chargeability, failure to notify
Corporation tax
Income tax
Obstruction
Enforcement agent
Officers
Obstruction of inspection
Officer of a company, by
Offshore inaccuracies and failures, asset based
Offshore inaccuracies and failures, asset-based
Offshore income, gains or assets, lost revenue due to non-declaration of
Errors in documents and returns, designated territories
Generally
Offshore matters and offshore transfers
Offshore penalties
Asset moves and specified territories
Chargeability, failure to notify
Historic non-compliance, failure to correct
Inaccuracies and failures
Non-compliance
Specified territories
Tax evasion
Territory categories
Offshore tax errors
Open market value, penalty fixed at
Overlapping
Overview
Paid and matter settled by agreement
Partnerships
Acceptance of Pt. 36 offer
Determination following settlement by agreement of appeal against amendment of returns
Entitlement to charge penalty under TMA70, s. 95
Generally
Late filing of returns
Records, negligence
PAYE
Appeals and interest
Dates
Electronic communications
Electronic filing 2013–14
Generally
Incorrect returns
Introduction of new RTI penalties
Late filing
Late payment
Late payment of tax
Real time submissions
Payment a precondition of appeal being entertained
Payment of tax, failure to make
Amount of penalty
Appeals
Assessment
Construction industry subcontractors
Double jeopardy
Generally
Late payment surcharge, interaction with
PAYE
Reasonable excuse
Special reduction
Suspension during currency of agreement to defer payment
Payment of tax, failure to pay
Payment of VAT, failure to make
Amount of penalty
Appeal
Assessment
Assessments and determinations in default of return
Double jeopardy
Generally
Interaction with other penalties and late payment surcharges
Reasonable excuse
Special reduction
Suspension during currency of agreement for deferred payment
Payment on account
Penalties correctly determined
Penalties due and apply to National Insurance contributions element
Penalty assessment on inaccuracies in tax return
Penalty due owing to carelessness
Pension scheme
Unauthorised payments charge under Finance Act 2004, s. 208
Unauthorised payments surcharge under Finance Act 2004, s. 209
Persons entering or leaving the UK, failure to declare goods
Petroleum revenue tax
Pipelines earning tariffs, incorrect information
Possession of goods knowing VAT evaded
Post-6 April 2011
Potential lost revenue
Delayed tax
Enabling Q to commit relevant offence
Enabling Q to engage in conduct
Generally
Losses
Multiple errors
Normal rule
Reduction of
Understatements
Power to arrest
Power to change amount of
Preliminary issue
Finance Act 2007, Sch. 24
Ground of appeal struck out as not within tribunal's jurisdiction
Inaccuracy in document
Obligations under Income Tax (Pay As You Earn) Regulations 2003, reg. 73
Tribunal's jurisdiction in relation to HMRC conduct and fairness
Procedure for assessing
Proceedings
Commencement
Consents required
Generally
Institution
Place of trial
Time limits
Proceedings before
Courts
First-Tier Tribunal
Proceedings before tribunal
Proceedings commenced before bankruptcy
Prompted careless inaccuracy in tax return
Proportionality
Prosecutions
Publication of deliberate tax defaulters
Publishing details of deliberate tax defaulters
Publishing names of deliberate tax defaulters
QNUPS
Quantum, reasonableness
Real time information employers
Reasonable excuse
Generally
Reasonable-excuse
Reasonable-excuse defence
Recent changes
Record-keeping requirements imposed by directions, failure to comply with
Records
Breach of regulations
Breach of requirement imposed by direction
Non-preservation
Power of arrest
Records, failure to keep and retain
Recovering
Recovery
Recovery of
Appeals
Time-limits
Recovery proceedings
Reduced-rating, incorrect certificates
Reduction
Reduction for disclosures
Reduction, court's discretion
Refusal or neglect
Refusal to suspend
Registered pension schemes
Enhanced lifetime allowance
False statements
Information
Lifetime allowance enhanced protection
Returns
Transfers to insured schemes
Winding-up to facilitate lump sum payments
Registration
Inaccuracies
Third parties
Registration, failure to notify
Generally
Regulations
Regulations, breach
Regulatory provisions, breaches
Relating to investigations
Reliance on guidance from HMRC
Remediation of contaminated land
Removal of goods with intent to defraud
Repeated misdeclaration
Retirement benefit activities
Returns
Agent submitted paper returns
Appellants instructed elderly agent to prepare and submit returns
Assisting in preparing incorrect returns etc.
Company's failure to file online
Containing admitted inaccuracies negligently made or contained careless inaccuracies
Criminal standard of proof
Electronic
Errors
Failure to file online
Failure to make
Failure to submit
Fraudulent or negligent delivery
Generally
Incorrect
Incorrect, negligent delivery
Late filing
Late filing, breach of human rights
Late filing, proportionate of penalty to tax liability
Late filing, reasonable excuse
Late payment
List of
Maximum penalty awarded
On or after a April 2008
Partnership, acceptance of Pt. 36 offer
Period of default, reliance on Revenue practice
Pre-1 April 2008 and due before 1 April 2009
Stamp duty land tax, late submission of return
Returns and payment
Returns and payment of levy
Returns, failure to make
Amount of penalty
Appeal
Appeals
Assessment
Cancellation of penalty
Capital gains tax
Construction industry subcontractors
Determination geared to tax liability where no return made
Double jeopardy
Generally
Income tax
Interaction with other penalties and late payment surcharges
Interpretation
Partnerships
Real time information
Reasonable excuse
Reductions for disclosure
Special reduction
Revenue and Customs legislation, application of
Reverse charge: initially applied with light touch
Revision of excessive penalties
Saving for outlying enactments of certain general provisions
Scotland, HMRC's powers
Security for VAT, failure to provide
Security, failure to provide
Self-assessment
Amount of penalty
Chargeability to tax, failure to notify
Determination of liability
Fixed and tax-geared
Generally
Incorrect returns or accounts
Interest on
Late payments post-6 April 2011
Late payments pre-6 April 2011
Late returns
Reasonable excuse defence
Reductions for disclosure
Surcharges
Self-assessment return completed incorrectly by accountant
Self-certificates
Senior accounting officers
Assessment
Enforcement
Failure to comply with main duty
Failure to notify commissioners of name
Failure to provide certificate
Generally
Power to change amount of
Senior accounting officers (SAO)
Assessment and enforcement of penalties
Case law on penalty
Generally
Maximum chargeable in respect of financial year
More than one SAO for financial year
Reasonable excuse
Set-off of credits
Settlements
Single penalty regime
Errors
Failure to notify
Single person conspiracy
Small companies, failure to comply with notices
Stamp duty
Stamp duty land tax
Errors in returns/documents
Generally
Inaccurate information/documents
Information notices, failure to comply
Late payment
Records, failure to keep/preserve
Reduction for disclosures
Returns, failure to deliver/comply with notice
Underassessment, failure to notify
Stamp duty land tax, reasonable excuse for late filing of return
Stamp duty reserve tax
Errors in returns
Inaccurate information/documents
Information notice, failure to comply
Late payment
Notification and payment failures
Overdue tax
Returns, failure to make
Strike out application
Subcontractors in the construction industry
Supply of services accepted knowing VAT evaded
Suspension during currency of agreement for deferred payment
Suspension of
Suspension of penalties during currency of agreement for deferred payment
Tax agent's dishonest conduct
Tax agents dishonest conduct
Tax avoidance
Enablers of defeated tax avoidance
Persistently engaging in schemes defeated by HMRC
Tax avoidance schemes, disclosure requirements
Tax credits
Tax-related
Test cases
Generally
Other factors
Proportionality
Reliance on others
Technicalities
Time to pay arrangement not in place for relevant year (2011/2012)
Time-limit for recovery
Time-limits
For determination of
Generally
Time-limits for
Tonnage tax training requirements
Transfer pricing
Transitional provisions
Trust registration
Trustees
Trustees' returns
Two or more tax-geared
Types
Unauthorised issue of invoices
Generally
Restriction of deductions for direct tax purposes
Under UK tax code
Under-assessment by HMRC
Under-determination
Understatement of income
Unpaid levy
Unrecorded wages, profits and sales
Validity of notices
Value added tax
Accounting arrangements, failures by senior accounting officer
Assessment
Avoidance schemes, failure to disclose use of
Behaviour which is careless/deliberate or concealed
Breach of regulations
Civil fraud
Contact details of debtor, failure by third party to provide
Coronavirus support measures
Criminal fraud
Data to be provided, failure
Deductions disallowed
Default surcharge
Dishonest conduct by agent
EC Sales List, failure to submit
Electronic return system, failure to use
Error in documents
EU sales statements, inaccurate/failure to submit
Excise duty goods, failure to notify acquisition
Exports, contravention of rules
Imports, evasion of tax
Inaccuracies delaying tax
Incorrect certificates
Incorrect returns
Inspection, deliberate obstruction of an officer
Investment gold scheme, failure to comply
Invoices, unauthorised issue
Late notification of liability to register
Late registration
Misdeclaration
Mitigation
Nature of
New means of transport, failure to notify acquisition
Payment of tax, incorrect or late
Quarterly payments, failure to make
Quarterly returns, failure to make
Reasonable care
Reasonable excuse
Record-keeping requirements
Reduced rate certificates, incorrect
Reduction for special circumstances
Regime for errors
Registration liability, failure to notify
Regulatory provisions, breach of
Repayment supplement
Reverse charge sales statement, inaccurate/failure to submit
Senior accounting officer, failures
Suspended penalties
Underassessment, failure to notify
Underpaid, interest
Walking possession agreement, breach of
Zero-rate certificates, incorrect
Value of the counteracted advantage
Basic rule
Deferred tax
Losses
VAT representatives
Void agreements
Walking possession agreements, breach
Walking possession agreements, breaches
Zero-rating, breach of conditions
Zero-rating, incorrect certificates