SAM61000 - Interest, penalties and surcharge: penalties: contents

2010-11 returns onwards
  1. SAM61200
    Introduction for 2010-11 returns onwards
  2. SAM61210
    Advising and warning the taxpayer about penalties for 2010-11 returns onwards
  3. SAM61220
    Late filing fixed penalty for 2010-11 returns onwards
  4. SAM61230
    Late filing daily penalties for 2010-11 returns onwards
  5. SAM61231
    Reducing daily penalties
  6. SAM61232
    Reducing a daily penalty (Action Guide)
  7. SAM61240
    Late filing (tax geared) penalties for 2010-11 returns onwards
  8. SAM61250
    Late payment penalties for 2010-11 returns onwards
  9. SAM61260
    Cancelling a penalty for 2010-11 returns onwards
  10. SAM61261
    Cancelling a penalty for 2010-11 returns onwards (Action Guide)
  11. SAM61270
    Deceased cases
  12. SAM61280
    Clerically raising penalties for years prior to CY-4
  13. SAM61281
    Manually raising and amending a penalty (Action Guide)
  14. SAM61290
    Appeals against late filing penalties
  15. SAM61310
    Appeals against late payment penalties
  16. SAM61330
    Appeals Review Unit (ARU)
  17. SAM61340
    Control penalties
  18. SAM61341
    Control penalties - inhibit future penalties (for tax years 2010-2011 onwards) (Action Guide)
  19. SAM61350
    Effects of amendments to relevant date for interest
  20. SAM61351
    Deferring a late payment penalty trigger date (Action Guide)
  21. SAM61360
    Effects of unlogging a return
  22. SAM61370
    Effects of amending a return received date
  23. SAM61380
    Time to pay (TTP) and late payment penalties
  24. SAM61381
    Referring an appeal to Debt Management and Banking - time to pay cases (Action Guide)
  25. SAM61382
    Rejecting an appeal - time to pay cases (Action Guide)
  26. SAM61390
    Late payment penalty trigger date