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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: How to use this guidance

This guidance is presented in the same way as the process you would follow when considering whether a person is liable to penalties for failing to file returns and other documents by the filing date.

Each chapter starts at the most general level of information in the overview and drills down to give more detailed guidance.

It is not intended that this guidance be read like a book, but is to be used as a reference document that you can easily navigate to locate the information you need.

The blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in the guidance simply

  • highlight the guidance reference or legislation you wish to see,
  • right click on the highlighted text,
  • select the search option,

then you will be taken to the required guidance or legislation as long as it is has been published on the Intranet.