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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies: in what circumstances is a penalty payable: what is meant by 'giving a document'

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 law on penalties for inaccuracies provides a wide definition of ‘giving a document’ to HMRC. Communicating information to HMRC in any form and by any method is included.

Examples include

  • post
  • fax
  • by hand
  • e-mail
  • orally, for example by telephone or in a meeting, and
  • use of approved departmental systems, for example the Alcohol, Tobacco Warehousing Declaration (ATWD).

But remember that the document must be of a type listed in the legislation for penalties for inaccuracies, see CH81060.

FA07/SCH24/PARA28 (h)