Guidance: Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a

We have updated the factsheet and added a section on our privacy policy.

The factsheet has been updated for customers who need extra support.

Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

Change to working out the amount of the increased penalty percentage at paragraph ‘Working out the reductions for the quality of disclosure’.

Change made to paragraph ‘When we will not charge you any penalties’ to explain what is meant by ‘a reasonable excuse’

Compliance checks series factsheet updated to include budget statement changes.

CC/FS18a factsheet has been updated.

This factsheet has been updated to include SDRT (Stamp Duty Reserve Tax)

First published.