Corporate Finance Manual

CFM98980 - Interest restriction: administration: penalties

1. CFM98990

   Administration: penalties: introduction
2. CFM99000

   Administration: penalties: penalties for failure to deliver an interest restriction return
3. CFM99005

   Penalties for submission of an interest restriction return where reporting company not appointed
4. CFM99010

   Administration: penalties: penalty for failure to notify that a return contains estimates after 36 months
5. CFM99020

   Administration: penalties: introduction to penalties for incorrect return
6. CFM99030

   Administration: penalties: the three levels of inaccuracy and penalty for an incorrect return
7. CFM99040

   Administration: penalties: notional tax on the return
8. CFM99050

   Administration: penalties: factors which may reduce the level of penalty on an incorrect return
9. CFM99054

   Administration: penalties: reductions in penalty levels for special circumstances - general
10. CFM99057

    Administration: penalties: special reduction where notional tax exceeds actual loss of tax
11. CFM99060

    Administration: penalties: inaccuracy attributable to company other than reporting company
12. CFM99070

    Administration: penalties: assessment payment and enforcement of penalty
13. CFM99080

    Administration: penalties: appeals against penalties for an incorrect return
14. CFM99090

    Administration: penalties: payments between group companies in respect of penalties
15. CFM99100

    Administration: penalties: penalties for failure to keep and preserve records
16. CFM99110

    Administration: penalties: penalties for failure to comply with information notices