Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the (Action Guide menu)
This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.
|SAM61032||Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)|
|SAM61033||Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)|