CH403135 | Charging penalties: calculating penalties: the information you need to calculate a penalty: failure to file on time

Before you can calculate a failure to file and withholding information penalty you must have

• established, to the best of your information and belief, see CH63560

• the liability to tax which would have been shown in the return or

• in CIS cases, the liability to make payments which would have been shown in the return

• established the type of behaviour, see CH402000

• established the territory category in offshore cases, see CH403140

• established the type of disclosure, see CH403202

• determined any reductions for disclosure, see CH403203

• established the amount of the 12 month failure to file penalty assessed automatically, see CH403321.