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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.5 Penalties /Late payment penalties / A4.566 Late payment penalties outside the harmonised regime

A4.566 Late payment penalties outside the harmonised regime

Administration and compliance

The income tax and corporation tax late payment penalties described below fall outside the harmonised regime but remain chargeable.

Incorrect claim to reduce or cancel income tax payments on account

A taxpayer who is required to make payments on account of income tax liability (see E1.251) may apply to cancel or reduce those payments if they believe that their liability for the year will be less

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

B5.820 Charity's profits of trade—general liability to income tax

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest