Penalties for inaccuracy in a documentA4.530 Penalties for inaccuracy—harmonised regimePenalties 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 gains tax, corporation tax, VAT, and CIS deductions, but were subsequently extended as the table below illustrates.Inaccuracy in taxpayer's document, or failure to notify an under-assessment to taxCommencement dateCommencement
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 gains tax, corporation tax, VAT, and CIS deductions, but were subsequently extended as the table below illustrates.
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