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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. CH60000
  3. CH63000

CH63500 - Penalties for failure to file on time: Calculating the penalty: Calculation process: contents

  1. CH63520
    Overview
  2. CH63540
    Calculating fixed and daily penalties
  3. CH63560
    Quantifying tax geared penalties where no return filed
  4. CH63580
    Calculating the 6 month further penalty
  5. CH63600
    Calculating the 12 month further penalty
  6. CH63620
    Calculating the 12 month further penalty - example
  7. CH63640
    Calculating the 12 month further penalty where no disclosure
  8. CH63660
    Calculating the 12 month further penalty with a disclosure
  9. CH63680
    Unprompted disclosure calculation - example
  10. CH63700
    Prompted disclosure calculation - example
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