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CH403320 | Charging Penalties: calculating penalties: adjustment of a failure to file penalty for an amount charged automatically: contents

From HM Revenue & Customs · Compliance Handbook

Contents2 entries

  1. CH403321Charging penalties: calculating penalties: adjustment of a failure to file penalty for an amount charged automatically: deduction of the 12 month penalty charged by SA or CIS
  2. CH403322Charging penalties: calculating penalties: adjustment of a failure to file penalty for an amount charged automatically: adjustment where 6 and 12 month penalties exceed 100% of the duty