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EM4800 | Penalties: Incorrect Returns, Accounts etc: Contents

From HM Revenue & Customs · Enquiry Manual

This guidance applies to returns with a filing date on or before 31 March 2009.

Guidance for returns and other documents with a filing date on or after 1 April 2009, where the return relates to a tax period beginning on or after 1 April 2008, is contained in CH80000+.

Contents8 entries

  1. EM4801Penalties: Incorrect Returns, Accounts etc: Outline
  2. EM4802Penalties: Incorrect Returns, Accounts etc: Approach
  3. EM4805Penalties: Incorrect Returns, Accounts etc: Correction of Errors
  4. EM4815Penalties: Incorrect Returns, Accounts etc: Calculation
  5. EM4816Penalties: Incorrect Returns, Accounts etc: Company Losses Carried Back
  6. EM4820Penalties: Incorrect Returns, Accounts etc: Partnerships - SA Years
  7. EM4825Penalties: Incorrect Returns, Accounts etc: Partnership - Pre-SA Years
  8. EM4830Penalties: Incorrect Returns, Accounts etc: Companies and duty to deliver a return