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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: directors: penalty position

A director, like any other individual taxpayer, may incur penalties under:

  • S7 TMA 1970 for failure to notify liability to tax, if he has not been sent a return
  • S93 TMA 1970 for failure to submit an issued return by the filing date
  • S95 TMA 1970 for fraudulently or negligently submitting an incorrect return.
  • Schedule 24 FA 2007 for submitting inaccurate returns.

See EM4500 onward and the Compliance Handbook.