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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Penalties: Information Returns: Failure to Make S16 Returns

Proceedings for the recovery of penalties for failure to make TMA70/S16 returns should be considered only where there appears to be wilful omission or habitual neglect.

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

Penalties for returns which are incorrect because of the fraudulent or negligent conduct of the person to whom the Notice was delivered fall within TMA70/S98(2).