– see also Deliberate conduct

Alternative tests

Application of test for all assessments


Carelessness in practice

Case law

Causal link to loss of tax

Claims, elections etc. (restriction of)

Condition for discovery assessment

Corporation tax

Deliberate conduct

Fraudulent or negligent conduct


Multiple errors

Person acting on taxpayer's behalf

Reasonable care (as defence)

Reasonable excuse


Statutory test

Subjective or objective carelessness

Time limit for discovery assessment

Transitional rules (2010-2012)