Abatement

Accelerated payments

Accounts investigation

Acquisitions, failure to notify

Administration

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

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 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

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

Fraud

Fraudulent evasion of contributions

Fraudulent evasion of VAT

Generally

Fraudulent information, provision of

Further penalties

General anti-abuse rule penalty

General rules

Appeals

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 on

Interest on overdue tax 2018-19 to 2020-21

Coronavirus support measures

Generally

Rates of interest

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 2020-21

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

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