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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: penalties: agents and other individuals - pre April 2009

Section 99 TMA 1970 provides for a penalty ‘not exceeding £3,000’ from a person ‘who assists in or induces the preparation or delivery of a return which they know to be incorrect’.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM4860(This content has been withheld because of exemptions in the Freedom of Information Act 2000)