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HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: Other penalty issues: Interaction with other penalties and surcharges: Penalties for inaccurate documents other than returns

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

There is an overlap between certain penalties under the penalties for inaccuracies legislation in Schedule 24 FA 2007 and TMA70/S98.

When a penalty is charged under TMA70/S98 then no penalty is payable under Schedule 24 FA 2007 because any document that triggers a S98 penalty is automatically excluded from the list of documents for which penalties for inaccuracies may be charged, see CH81060.

Therefore, as no penalty is payable under the penalties for inaccuracies legislation, earlier suspended penalties will not become payable when an inaccurate document is given to you that triggers a S98 penalty, see CH83200.

EM4900 onwards gives further guidance about the penalties due under TMA70/S98.

FA07/SCH24/PARA12 (1)