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Contents

Official guidance
Specialist Investigations Operational Guidance

SIOG9200 · Settlement by agreement: consideration of penalties

  • SIOG9210 · General
  • SIOG9215 · Delegated authority for agreeing penalty loadings
  • SIOG9220 · Penalties - delay and the Human Rights Act
  • SIOG9230 · Consider the statutory penalties
  • SIOG9240 · Doubts on the penalty position
  • SIOG9250 · Fraudulent or negligent conduct
  • SIOG9255 · Under-assessment accepted where no return made
  • SIOG9260 · Commissioners of Revenue and Customs policy - penalty loading
  • SIOG9265 · Culpable tax
  • SIOG9270 · Culpable tax - examples
  • SIOG9275 · Distinction between culpable and unpaid tax
  • SIOG9280 · Penalty abatement - particular points
  1. Settlement by agreement: consideration of penalties: contents
  2. Settlement by agreement: consideration of penalties: delegated authority for agreeing penalty loadings

SIOG9215 | Settlement by agreement: consideration of penalties: delegated authority for agreeing penalty loadings

From HM Revenue & Customs · Specialist Investigations Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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