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Contents

Official guidance
Compliance Handbook

CH401350 · Charging penalties: introduction: cost effectiveness of penalty assessment

  • CH401355 · Charging penalties: introduction: cost effectiveness of penalty assessments: introduction
  • CH401360 · What the total of penalties assessed includes
  • CH401365 · Getting approval
  • CH401370 · What to tell the person
  • CH401375 · Recording the behaviour
  • CH401380 · Exceptions
  • CH401385 · Contract settlements
  1. Charging penalties: introduction: cost effectiveness of penalty assessment: contents
  2. Charging penalties: introduction: cost effectiveness of penalty assessment: what the total of penalties assessed includes

CH401360 | Charging penalties: introduction: cost effectiveness of penalty assessment: what the total of penalties assessed includes

From HM Revenue & Customs · Compliance Handbook

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)CH401380(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Example 1 - more than one penalty or surcharge on the same tax

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Example 2 - aggregate over £150

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Example 3 - suspensions

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Example 4 - late filing penalties

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