CH401000 - Charging penalties: introduction: contents

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

  1. CH401050
    Overview
  2. CH401100
    Penalties for Inaccuracies and under-assessments - FA07/Sch 24
  3. CH401125
    Penalties for failure to submit VAT returns and evidence of evasion – VATA94
  4. CH401150
    Penalties for Failure to Notify - FA08/Sch41
  5. CH401200
    Penalties for VAT or excise wrongdoing
  6. CH401220
    Penalties for failure to file returns on time - FA09/Sch55
  7. CH401250
    Penalties for failure to file PAYE RTI returns on time - FA09/Sch55 - manual processes
  8. CH401270
    Offshore asset based penalties: contents
  9. CH401280
    Offshore enabler's penalties: contents
  10. CH401290
    Requirement to correct: contents
  11. CH401300
    Inaccuracies - old and new penalties
  12. CH401310
    Failure to notify - old and new penalties
  13. CH401320
    Wrongdoing - old and new penalties
  14. CH401350
    Cost effectiveness of penalty assessment