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HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. EM4500
  3. EM4900
  4. EM4911

Penalties: Information Returns: Failure to Make S16 Returns - Procedures

TMA70/S16

You start proceedings for recovery of penalties under section 98(1)(i) for a Section 16 failure by sending an application notice to the tribunal, see ARTG7500+.

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