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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3

Machine Games Duty

Where the inaccuracy relates to a return for Machine Games Duty, the penalty provisions apply where the inaccuracy is contained in a return due on or after 1 February 2013.

Annual Tax on Enveloped Dwellings

Where the inaccuracy relates to a return for Annual Tax on Enveloped Dwellings, the penalty provisions apply where the inaccuracy is contained in a return due on or after 1 April 2013.