IHTM36102 | Incorrect account, information or document: types of penalty
From HM Revenue & Customs · Inheritance Tax Manual
Penalties may arise where
the taxpayer fraudulently or negligently provides () an incorrect account, information or document (),
someone who is not liable for tax fraudulently or negligently provides () incorrect information or an incorrect document,
someone assists in or induces the delivery () of an account, information or document which they know to be incorrect, .
There are also penalties for failing to remedy an error () or failing to notify us of an error () in an account, information or document within a reasonable time of the error being found, .