EM4620 | Penalties: Failure to Make a Return - All Years: ContentsFrom HM Revenue & Customs · Enquiry ManualDetailsContents3 entriesEM4621Penalties: Failure to Make a Return - All Years: Non Receipt of ReturnEM4622Penalties: Failure to Make a Return - All Years: Duplicate FormsEM4623Penalties: Failure to Make a Return: All Years: Unsolicited ReturnsPreviousNext