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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: which documents 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.

The legislation for penalties for inaccuracies lists the specific documents covered by these penalty provisions. They are categorised by reference to the taxes and deductions they relate to.

You will find a transcript of the documents covered in paragraph 1(4) of Schedule 24 FA 2007.

Specific documents

There are specified documents for each tax or duty. Find the tax or duty you are interested in through this alphabetical link.

Other documents

In addition to the specified documents, penalties for inaccuracies also apply to any other document we are likely to rely upon without further enquiry to determine a person’s liability to tax, payments made by a person in connection with tax or repayments, payments or credits due. Examples of other documents are

  • PAYE form P810
  • VAT return adjustments or error notifications
  • Excise return adjustments, error notifications and drawback claims
  • Customs declarations which show an amount of Excise duty
  • information given at a meeting.

If you accept information by telephone or at a meeting and without enquiring further or asking for documents in support, use that information to determine a person’s tax liability, repayment or credit, that information is a document for the purposes of Schedule 24. It is important that you keep a full record of how, when and what information you have been given and by whom it was given.

‘Other documents’ does not include documents where a penalty for inaccuracy is due under TMA70/S98 (special returns), see CH84970. EM4900 provides more guidance on these returns and penalties.

FA07/SCH24/PARA1 (4)