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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies: in what circumstances is a penalty payable: what taxes do penalties for inaccuracies apply to

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

This guidance on penalties for inaccuracies applies to

  • Income Tax
  • Corporation Tax
  • Capital Gains Tax
  • Value Added Tax but excluding import VAT, see CH81021
  • The Construction Industry Scheme
  • Pay As You Earn
  • Class 1, Class 1A and Class 4 National Insurance Contributions
  • Bank Payroll Tax
  • Insurance Premium Tax
  • Inheritance Tax
  • Stamp Duty Land Tax
  • Stamp Duty Reserve Tax
  • Petroleum Revenue Tax
  • Aggregates Levy
  • Climate Change Levy
  • Landfill Tax
  • Air Passenger Duty
  • Alcoholic Liquor Duties
  • Tobacco Product Duty
  • Hydrocarbon Oil Duties (including biofuels and other fuel substitutes)
  • General Betting Duty
  • Pool Betting Duty
  • Bingo Duty
  • Lottery Duty
  • Gaming Duty
  • Remote Gaming Duty
  • Machine Games Duty
  • Annual Tax on Enveloped Dwellings
  • Other Excise Duties including warehouse keepers and Registered Excise Dealers and Shippers

FA07/SCH24/PARA1 (4)