– see also Misdeclarations

Amount

Commentary – Indirect Tax Reporter ¶60-064

Defences

Commentary – Indirect Tax Reporter ¶60-070

Generally

Commentary – Indirect Tax Reporter ¶60-060

Liability notices

Commentary – Indirect Tax Reporter ¶60-064

Misdeclarations on returns, calculation of penalty

Commentary – Indirect Tax Reporter ¶60-064

Mitigation of penalty

– see Mitigation of penalties

Repeal

Commentary – Indirect Tax Reporter ¶60-060

Worked examples

Commentary – Indirect Tax Reporter ¶60-075
HMRC Guidance – Notice 700/42, para. 2.5