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    Harmonised tax administration - Penalties - Penalties under the information powers - 96705

    A standard penalty of £300 may be levied if a taxpayer fails to comply with an information notice (¶97085), or deliberately obstructs an officer of HMRC who is attempting to carry out an inspection that...

    Harmonised tax administration - Penalties - Penalties for late filing and payment - Failure to file on time - 96760

    From various dates, not all yet announced, a late filing penalty will be imposed when a return or other document is submitted after the filing date. The affected taxes and documents are set out below:...

    Harmonised tax administration - Other reforms - Senior accounting officers - Penalties - 98865

    The following failures attract penalties. Party responsible Failure Senior accounting officer Not ensuring that appropriate tax accounting arrangements are in place Not providing a certificate...