Commentary

E1.257 Payment of tax—penalties

Personal and employment tax

E1.257 Payment of tax—penalties

E1.257 Payment of tax—penalties

The harmonised penalty rules apply to late payment of tax under self assessment1. See A4.560–A4.563.

For details of the penalties for late filing of the self assessment tax return, see A4.550–A4.5522. For details of the penalties for filing an inaccurate self assessment tax return, see A4.530–A4.5353.

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