Commentary

A4.571 Special returns and documents—penalties

Administration and compliance

A4.571 Special returns and documents—penalties

A4.571 Special returns and documents—penalties

TMA 1970, s 98 provides standard penalties (which may be mitigated, see A4.574) for two categories of offence under the Taxes Acts and supporting regulations for which specific penalties are not provided. The section contains two lists in the form of tables.

Table 1 relates to failure to comply with a notice, served under the provisions listed, requiring delivery of a return or other document, to furnish particulars or make anything available for inspection.

Table 2 relates to failure to comply with any of the obligations under provisions listed to furnish information, produce any certificate, document or record, usually without the issue of a notice by HMRC.

The penalties for both types of offence are1:

  1.  

    (a)     an initial penalty

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