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Administration: penalties: introduction

Administration: penalties: penalties for failure to deliver an interest restriction return

Administration: penalties: penalty for failure to notify that a return contains estimates after 36 months

Administration: penalties: introduction to penalties for incorrect return

Administration: penalties: the three levels of inaccuracy and penalty for an incorrect return

Administration: penalties: notional tax on the return

Administration: penalties: factors which may reduce the level of penalty on an incorrect return

Administration: penalties: reductions in penalty levels for special circumstances - general

Administration: penalties: special reduction where notional tax exceeds actual loss of tax

Administration: penalties: inaccuracy attributable to company other than reporting company

Administration: penalties: assessment payment and enforcement of penalty

Administration: penalties: appeals against penalties for an incorrect return

Administration: penalties: payments between group companies in respect of penalties

Administration: penalties: penalties for failure to keep and preserve records

Administration: penalties: penalties for failure to comply with information notices