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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Penalties: Incorrect Returns, Accounts etc: Contents

This guidance applies to returns with a filing date on or before 31 March 2009.

Guidance for returns and other documents with a filing date on or after 1 April 2009, where the return relates to a tax period beginning on or after 1 April 2008, is contained in CH80000+.