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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CH80000

CH81000 - Penalties for Inaccuracies: In what circumstances is a penalty payable: contents

  1. CH81001
    Introduction to penalties for inaccuracies
  2. CH81010
    Inaccuracies - General
  3. CH81011
    Commencement date for FA 2007 penalties
  4. CH81012
    Commencement date - Part 1
  5. CH81013
    Commencement date - Part 2
  6. CH81014
    Commencement date - Part 3
  7. CH81015
    Schedule 24 FA 2007
  8. CH81020
    What taxes do penalties for inaccuracies apply to
  9. CH81021
    Import VAT
  10. CH81030
    What period are penalties for inaccuracies charged for
  11. CH81040
    Who is a person
  12. CH81050
    What is meant by 'giving a document'
  13. CH81060
    Which documents do penalties for inaccuracies apply to
  14. CH81070
    Conditions for penalty for inaccuracy
  15. CH81071
    What is a repayment of tax
  16. CH81075
    Inaccuracy due to another person
  17. CH81080
    Inaccuracy discovered after document sent to HMRC
  18. CH81090
    Under-assessment by HMRC
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