Penalties for Inaccuracies: Calculating the penalty: Potential lost revenue Corporation Tax Group Relief or S458 CTA10: Penalties
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 penalties apply to companies in a group in the same way as singleton companies.
A penalty applies if a careless or deliberate inaccuracy results in an understatement of the group’s overall tax position.