Commentary

A4.532 Penalties for inaccuracy—meaning of 'documents'

Administration and compliance

A4.532 Penalties for inaccuracy—meaning of 'documents'

A4.532 Penalties for inaccuracy—meaning of 'documents'

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 taxReturn under TMA 1970, s 8 (personal return)
Income tax or capital gains taxReturn under TMA 1970, s 8A (trustee's return)
Income tax or capital gains taxReturn, statement or declaration in connection with a claim for an allowance, deduction or relief
Income tax or capital gains taxAccounts in connection with ascertaining liability to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial