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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...
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:...
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...