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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies - specific documents - alphabetical list

Find the tax or duty you are interested in by selecting the appropriate letter

A B C D E F G H I J K L M N O P Q R S T  U V W X Y Z

A

Aggregates Levy

  • Return of Aggregates Levy, due under regulations under FA2001/S25.

Air Passenger Duty

  • Return of Air Passenger Duty, due under FA94/S38.

Alcoholic Liquor Duty

  • Duty payment and other returns due from manufacturers under regulations under ALDA79/S13, S49, S56 or S62.
  • Statement or declaration in connection with a claim to repayment of duty.

Annual Tax on Enveloped Dwellings

  • Return of Annual Tax on Enveloped Dwellings, due under FA2013/s159-162, SCH33/Part1

B

Bank Payroll Tax

  • Return of Bank Payroll Tax, due under FA10/SCH1/PARA18.

Bingo Duty

  • Return of Bingo duty, due under regulations under BGDA81/SCH3/PARA9.

C

Capital Gains Tax

  • Personal returns under TMA70/S8.
  • Trustee returns under TMA70/S8A.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.
  • Partnership returns and statements, declarations and accounts in connection with a partnership return.
  • Return made by the Administrator of a Registered Pension Scheme under FA04/S254.

Climate Change Levy

  • Return of Climate Change levy, due under regulations under FA2000/SCH6/PARA41.

Construction Industry Scheme

  • Construction Industry Scheme returns for the purpose of Regulations under FA04/S70 (1)(a) in connection with deductions of tax on account.

Corporation Tax

  • Company tax returns under FA98/SCH18/PARA3.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.

D

E

Excise Duties

  • Duty payments and other returns due from warehouses under regulations under CEMA79/S93.
  • Duty payment returns from Registered Excise Dealers and Shippers (REDS) under regulations under CEMA79/S100G or S100H.
  • Statement or declaration in connection with a claim.

F

G

Gaming Duty

  • Return of Gaming duty, due under directions under FA97/SCH1/PARA10.

General Betting Duty

  • Return of General betting duty, due under regulations under BGDA81/SCH1/PARA2.

H

Hydrocarbon Oil Duties

  • Return under regulations under HODA79/S21.

I

Income Tax

  • Personal returns under TMA70/S8.
  • Trustee returns under TMA70/S8A.
  • Returns, statements or declarations in connection with a claim for an allowance, deduction or relief.
  • Accounts in connection with liability to tax.
  • Partnership returns and statements, declarations and accounts in connection with a partnership return.
  • Return made by the Administrator of a Registered Pension Scheme under FA04/S254.
  • (See below for PAYE (and NIC) returns)

Inheritance Tax

  • Account of appropriate property and the value of that property under IHTA84/S216 or IHTA84/S217.
  • Information or documents under regulations under IHTA84/S256 (excepted estates).
  • Statement or declaration in connection with a deduction, exemption or relief.

Insurance Premium Tax

  • Return of Insurance Premium Tax, due under regulations under FA94/S54.
  • Return, statement or declaration in connection with a claim.

J

K

L

Landfill Tax

  • Return of Landfill Tax, due under regulations under FA96/S49.

Lottery Duty

  • Return of Lottery duty, due under regulations under FA93/S28(2).

M

Machine Games Duty

  • Return of Machine Games Duty, due under regulations under paragraph 18 FA12/SCH24

N

National Insurance Contributions

Returns under the NIC regulations

  • Forms P35 and P14
  • Real Time Information Returns - Full Payment Summary, Employer Payment Summary and Earlier Year Update
  • Class 1A NIC return - P11D(b)

O

P

PAYE

Returns under the PAYE regulations

  • Forms P35 and P14
  • Real Time Information Returns - Full Payment Summary, Employer Payment Summary and Earlier Year Update

(Note: Schedule 24 does not apply to P11D returns. Penalties for incorrect (and late) P11D returns are payable under section 98 TMA 1970 – see COG914080).   

Petroleum Revenue Tax

  • Return by a participator under OTA75/SCH2/PARA2.
  • Statement of tax payable on account under PRTA80/S1(1)(a).
  • Expenditure claim by participator under OTA75/SCH6.
  • Expenditure claim by Responsible Person under OTA75/SCH5.
  • Statement or declaration in connection with a claim under OTA75/SCH7 or SCH8.

Pool Betting Duty

  • Return of Pool betting duty, due under regulations under BGDA81/SCH1/PARA2A.

Q

R

Remote Gaming Duty

  • Return of Remote gaming duty, due under regulations under BGDA81/S26K.

S

Stamp Duty Land Tax

  • Land Transaction return under FA03/S76.

Stamp Duty Reserve Tax {.filledcircle}

  • Return for Stamp Duty Reserve tax purposes due under regulations under FA86/S98.

T

Tobacco Products Duty

  • Manufacturing and warehousing duty payments and other returns due under regulations under TPDA79/S7.

U

V

VAT

  • VAT returns under regulations under VATA94/SCH11/PARA2.
  • Other returns, statements or declarations in connection with a claim. This includes documents submitted under VAT return adjustment or error notification arrangements contained in Regulations 34 and 35 of the VAT Regulations 1995.

W

X

Y

Z