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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Penalties for Inaccuracies: In what circumstances is a penalty payable: Schedule 24 FA 2007

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

The links below take you to the original Schedule 24 and later versions as amended by subsequent finance acts and other legislation. For each version we show the main legislation newly incorporated into that version. The text of the schedule shows in bold the amendments that are new to that version. Amendments from previous versions are in normal text.

Schedule 24 is the original Schedule 24 FA 2007.

Schedule 24 version 2 includes amendments from Schedule 40 FA 2008.

Schedule 24 version 3 includes amendments from Schedule 57 FA 2009 and SI 2009/59.

Schedule 24 version 4 includes amendments from Schedule 10 FA 2010.

Schedule 24 version 5 includes amendments from Schedule 24 FA 2012.

Schedule 24 version 6 includes amendments from Schedule 34 FA 2013.