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SAM61000 | Interest, penalties and surcharge: penalties: contents

From HM Revenue & Customs · Self Assessment Manual

Contents44 entries

  1. SAM61001Interest, penalties and surcharge: penalties: introduction
  2. SAM61010Interest, penalties and surcharge: penalties: FAP: advising and warning the taxpayer about
  3. SAM61020Interest, penalties and surcharge: penalties: fixed automatic penalties: automatic imposition of
  4. SAM61030Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the
  5. SAM61031Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the (Action Guide menu)
  6. SAM61032Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
  7. SAM61033Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)
  8. SAM61040Interest, penalties and surcharge: penalties: fixed automatic penalties: deceased cases
  9. SAM61050Interest, penalties and surcharge: penalties: fixed automatic penalties: late issued returns
  10. SAM61060Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties
  11. SAM61061Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties (Action Guide menu)
  12. SAM61062Interest, penalties and surcharge: penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide)
  13. SAM61063Interest, penalties and surcharge: penalties: appeals against non-capping of FAP (Action Guide)
  14. SAM61064Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
  15. SAM61080Interest, penalties and surcharge: penalties: daily penalties: consider raising a
  16. SAM61090Interest, penalties and surcharge: penalties: daily penalties: procedures for applying
  17. SAM61100Interest, penalties and surcharge: penalties: FAP and daily penalties: interaction between
  18. SAM61110Interest, penalties and surcharge: penalties: tax-geared penalties
  19. SAM61200Interest, penalties and surcharge: penalties: introduction for 2010-11 returns onwards
  20. SAM61210Interest, penalties and surcharge: penalties: advising and warning the taxpayer about penalties for 2010-11 returns onwards
  21. SAM61220Interest, penalties and surcharge: penalties: late filing fixed penalty for 2010-11 returns onwards
  22. SAM61230Interest, penalties and surcharge: penalties: late filing daily penalties for 2010-11 returns onwards
  23. SAM61231Interest, penalties and surcharge: penalties: reducing daily penalties
  24. SAM61232Interest, penalties and surcharge: penalties: reducing a daily penalty (Action Guide)
  25. SAM61240Interest, penalties and surcharge: penalties: late filing (tax geared) penalties for 2010-11 returns onwards
  26. SAM61250Interest, penalties and surcharge: penalties: late payment penalties for 2010-11 returns onwards
  27. SAM61260Interest, penalties and surcharge: penalties: cancelling a penalty for 2010-11 returns onwards
  28. SAM61261Interest, penalties and surcharge: penalties: cancelling a penalty for tax years 2010-2011 onwards (Action Guide)
  29. SAM61270Interest, penalties and surcharge: penalties: deceased cases
  30. SAM61280Interest, penalties and surcharge: penalties: clerically raising penalties for years prior to CY-4
  31. SAM61281Interest, penalties and surcharge: penalties: manually raising and amending a penalty (Action Guide)
  32. SAM61290Interest, penalties and surcharge: penalties: appeals against late filing penalties
  33. SAM61310Interest, penalties and surcharge: penalties: appeals against late payment penalties
  34. SAM61330Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
  35. SAM61340Interest, penalties and surcharge: penalties: control penalties
  36. SAM61341Interest, penalties and surcharge: penalties: control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide
  37. SAM61350Interest, penalties and surcharge: penalties: effects of amendments to relevant date for interest
  38. SAM61351Interest, penalties and surcharge: penalties: deferring a late payment penalty trigger date (Action Guide)
  39. SAM61360Interest, penalties and surcharge: penalties: effects of unlogging a return
  40. SAM61370Interest, penalties and surcharge: penalties: effects of amending a return received date
  41. SAM61380Interest, penalties and surcharge: penalties: time to pay (TTP) and late payment penalties
  42. SAM61381Interest, penalties and surcharge: penalties: referring an appeal to debt management and banking - time to pay cases (Action Guide)
  43. SAM61382Interest, penalties and surcharge: penalties: rejecting an appeal - time to pay cases (Action Guide)
  44. SAM61390Interest, penalties and surcharge: penalties: late payment penalty trigger date