Destinations for rewritten material

A4.599A ...

The list below contains the destinations of rewritten content:

A4.502 [Rewritten—Overview of penalties legislation in force]

Rewritten to A4.501.

A4.503 [Rewritten—Implementation of the new penalty regime]

Rewritten to A4.501.

A4.510 [Rewritten—Overview of key concepts]

Rewritten to A4.567.

A4.511 [Rewritten—Key concepts—deliberate behaviour]

Rewritten to A4.567A.

A4.512 [Rewritten—Key concepts—careless behaviour and reasonable care]

Rewritten to A4.532A.

A4.513 [Rewritten—Reasonable excuse and other challenges to penalties—general principles]

Rewritten as follows:

  1.  

    •     Reasonable excuse—introduction — A4.568

  2.  

    •     Validity of a penalty notice — A4.569

A4.514 [Rewritten—Reasonable excuse—reliance on HMRC]

Rewritten to A4.568A.

A4.515 [Rewritten—Reasonable excuse—ignorance of the law and areas of legal uncertainty or complexity]

Rewritten to A4.568B.

A4.516 [Rewritten—Reasonable excuse—Reasonable excuse—reliance on professional agent]

Rewritten

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