CH404400 - Charging penalties: interaction between penalties: details and examples: contents

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  1. CH404425
    A failure to notify penalty and a late payment surcharge are payable
  2. CH404450
    An inaccuracy penalty is payable after automatic tax geared failure to file penalties have been charged
  3. CH404475
    Tax geared failure to file penalties exceed 100% of the liability to tax
  4. CH404500
    FA07/Sch24/Para1 and Para1A inaccuracy penalties exceed 100% of the liability to tax
  5. CH404525
    Inaccuracy penalty and a late payment surcharge are payable
  6. CH404550
    Under assessment penalty and VAT default surcharge are payable
  7. CH404575
    A failure to notify penalty is payable and a penalty under FA1994/S9 was incurred
  8. CH404600
    Penalties for misuse of rebated oils apply under both FA08/Sch41 and FA1994/S9
  9. CH404625
    Misuse of rebated oils penalties exceed 100% of the liability to tax