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HMRC internal manual

Cider Guidance

Offences, assessments and penalties: inaccurate returns

Schedule 40 of the Finance Act 2008 (amended Schedule 24 of the Finance Act 2007) came into effect on 1 April 2010 to extend the inaccuracy penalty regime to cover almost all the HM Revenue & Customs (HMRC) taxes. A penalty is payable for any inaccuracy in a return under regulations under section 62(5) of ALDA.