Appeals

Assessment, procedure

Behaviour-based penalty

Calculation

Degrees of culpability for inaccuracy: careless, deliberate or concealed

Disclosure does not stop penalty

Effective date

Errors

By agent

By company: officer's liability

By partnership

Returns, voluntary disclosure

Taxpayer's document attributable to another person

Former misdeclaration penalty

Generally

Incorrect document

Incorrect refund claim from outside UK

Investigating fraud

No double penalty for same offence

No minimum amount

Official view

Reduction

Disclosure

Special circumstances

Repeated misdeclaration

Standard amount

Suspension for certain careless (not deliberate) actions

Types of evader

Underassessment

Generally

Known, penalty

Voluntary disclosure of error made on return