HRMC have updated their guidance on:
- Penalties for Failure to File on Time: In what circumstances is a penalty payable: Penalty date – CH 61160; and
- Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 6 month further penalties – CH 62140
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
