Commentary

A4.567 Harmonised penalties—common concepts: introduction

Administration and compliance

A4.567 Harmonised penalties—common concepts: introduction

Harmonised penalty regime—common concepts

A4.567 Harmonised penalties—common concepts: introduction

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:

  1.  

    •     inaccuracy in a document (see A4.530)

  2.  

    •     failure to notify liability (see A4.540)

  3.  

    •     failure to file returns on time (see A4.550)

  4.  

    •     failure to pay tax on time (see A4.560)

These common concepts, and the location of the relevant commentary, are as follows:

  1.  

    •     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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