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UTT17000 | Penalties: contents

From HM Revenue & Customs · Uncertain Tax Treatments by Large Businesses Manual

We expect there to be strong compliance with the uncertain tax treatment (UTT) provisions. HMRC’s Large Business Customer Compliance Managers (CCMs) and Mid-sized Business Caseworkers will consider this as part of their overall risk assessment of companies. However, if there are failures penalties will be chargeable.

Contents7 entries

  1. UTT17100Penalties: circumstances in which a penalty is chargeable overview
  2. UTT17150Penalties: Exercise of Discretion
  3. UTT17200Penalties: types of penalty
  4. UTT17300Penalties: in what circumstances is a penalty chargeable
  5. UTT17350Penalties: in what circumstances is discretion exercised
  6. UTT17400Penalties: assessing a penalty: contents
  7. UTT17500Penalties: Uncertain Tax Treatment appeals