CH179340 - Sanctionable conduct by tax advisers: other penalty issues: interaction with other penalties
A person is not liable to a penalty for sanctionable conduct in respect of anything in respect of which they have already been found personally liable to a penalty for
- errors (FA07/Sch24), see CH80000+,
- failing to notify etc (FA08/Sch41), see CH70000+, or
- failing to file on time (FA09/Sch55, FA21/Sch24 and Sch 25), see CH60000+, CH192000+.
This might be relevant where, for example, the person is personally liable as a VAT representative.