Guidance: Penalties if you do not file Machine Games Duty returns on time — CC/FS18c

The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The following section has also been added, ‘Our privacy policy’ to find information on what you can expect from us when we ask for information or hold information about you.

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

This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

Updates have been made to paragraph ‘When we will not charge you any penalties for failure to file on time’.

First published.