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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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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 {#IDAFUTWG} |   | || | 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 {#IDA5UTWG} | ##   {#IDAGUTWG} | | 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 {#IDA0FTWG} |   | | 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 {#IDAOBTWG} |   | | ## E {#IDA4HTWG} |   | | 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 {#IDAFDTWG} |   | | ## G {#IDANHTWG} |   | | 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 {#IDAUWP4H} |   | | Hydrocarbon Oil Duties | * Return under regulations under HODA79/S21. | | ## I {#IDAXSP4H} |   | | 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 {#IDAQQP4H} |   | | ## K {#IDACWP4H} |   | | ## L {#IDAHSP4H} |   | | 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 {#IDAUOP4H} |   | | Machine Games Duty | * Return of Machine Games Duty, due under regulations under paragraph 18 FA12/SCH24 | | ## N {#IDAFKP4H} |   | | 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 {#IDALOP4H}  
      ## P {#IDAPNP4H}  
      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 {#IDA0NP4H} |   | | ## R {#IDAYIP4H} |   | | Remote Gaming Duty | * Return of Remote gaming duty, due under regulations under BGDA81/S26K. | | ## S {#IDAXIP4H} |   | | Stamp Duty Land Tax | * Land Transaction return under FA03/S76. | | Stamp Duty Reserve Tax | * Return for Stamp Duty Reserve tax purposes due under regulations under FA86/S98. | | ## T {#IDA3KM4H} |   | | Tobacco Products Duty | * Manufacturing and warehousing duty payments and other returns due under regulations under TPDA79/S7. | | ## U {#IDAXNM4H} |   | | ## V {#IDAZPM4H} |   | | 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 {#IDASIM4H} |   | | ## X {#IDAZJM4H} |   | | ## Y {#IDARPM4H} |   | | ## Z {#IDAMMM4H} |   |