The concepts of 'document' and 'inaccuracy' lie at the heart of FA 2007, Sch 24, Pt 1 et seq. Below defines what is considered to be a document in this context. See A4.531 for commentary on inaccuracies.
Documents
Particular documents in respect of which penalties may be imposed are listed in a table in the legislation1, the relevant parts of which are as follows:
| Income tax or capital gains tax | Return under TMA 1970, s 8 (personal return) |
| Income tax or capital gains tax | Return under TMA 1970, s 8A (trustee's return) |
| Income tax or capital gains tax | Return, statement or declaration in connection with a claim for an allowance, deduction or relief |
| Income tax or capital gains tax | Accounts in connection with ascertaining |
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