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Official guidance

EM5150 · Penalties: Culpability - Defences

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EM5151 · Extra Time
EM5152 · Reasonable Excuse -Introduction
EM5155 · Failure to Notify
EM5156 · Failure to Notify: Responses
EM5157 · Failure to Notify - Already known to HMRC
EM5170 · Failure to Make a Return
EM5171 · Failure to Make a Return - Unacceptable Reasons
EM5173 · Failure to Make a Return - Information Supplied Elsewhere
EM5175 · Failure to Make a Return - Provisional Figures
EM5180 · “Innocent Error”
EM5181 · “Innocent Error”: Responses
EM5182 · “Innocent Error”: Reliance on Third Party
EM5183 · Provision of Information and Documents during an Enquiry

Penalties: Contents
Penalties: Culpability - Defences: Contents

EM5150 | Penalties: Culpability - Defences: Contents

From HM Revenue & Customs · Enquiry Manual

Contents13 entries

EM5151Penalties: Culpability - Defences: Extra Time
EM5152Penalties: Culpability - Defences: Reasonable Excuse -Introduction
EM5155Penalties: Culpability - Defences: Failure to Notify
EM5156Penalties: Culpability - Defences: Failure to Notify: Responses
EM5157Penalties: Culpability - Defences: Failure to Notify - Already known to HMRC
EM5170Penalties: Culpability - Defences: Failure to Make a Return
EM5171Penalties: Culpability - Defences: Failure to Make a Return - Unacceptable Reasons
EM5173Penalties: Culpability - Defences: Failure to Make a Return - Information Supplied Elsewhere
EM5175Penalties: Culpability - Defences: Failure to Make a Return - Provisional Figures
EM5180Penalties: Culpability - Defences: “Innocent Error”
EM5181Penalties: Culpability - Defences: “Innocent Error”: Responses
EM5182Penalties: Culpability - Defences: “Innocent Error”: Reliance on Third Party
EM5183Penalties: Culpability - Defences: Provision of Information and Documents during an Enquiry