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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.5 Penalties /Penalties for inaccuracy in a document / A4.530 Penalties for inaccuracy—harmonised regime

A4.530 Penalties for inaccuracy—harmonised regime

Administration and compliance

A4.530 Penalties for inaccuracy—harmonised regime

Penalties for inaccuracy in a document (or failure to notify to HMRC an under-assessment of tax) are part of the harmonised penalty regime. Details of the penalties chargeable are given at A4.531.

In the case of the penalty for inaccuracy in a document, the harmonised regime applied initially to income tax, capital

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B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest