Harmonised penalty regime—common conceptsA4.567 Harmonised penalties—common concepts: introductionCertain important concepts apply to more than one of the four main penalties that make up the harmonised penalty regime. Those are the penalties for: • inaccuracy in a document (see A4.530) • failure to notify liability (see A4.540) • failure to file returns on time (see A4.550) • failure to pay tax on time (see A4.560)These common concepts, and the location of the relevant commentary, are as follows: • whether the taxpayer's behaviour in relation to the default, ie the failure or inaccuracy, was deliberate and, if so, whether
Certain important concepts apply to more than one of the four main penalties that make up the harmonised penalty regime. Those are the penalties for:
• inaccuracy in a document (see A4.530)
• failure to notify liability (see A4.540)
• failure to file returns on time (see A4.550)
• failure to pay tax on time (see A4.560)
These common concepts, and the location of the relevant commentary, are as follows:
• whether the taxpayer's behaviour in relation to the default, ie the failure or inaccuracy, was deliberate and, if so, whether
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