Tax penalties: direct tax: culpable penalties

This is one of a series of notes on tax penalties. It gives details of the direct tax penalty regime for errors and inaccuracies in documents submitted to HMRC which applies for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009. It also explains the direct tax penalty regime for failure to notify chargeability to tax, which applies from 1 April 2010, the offshore penalty regime and the rules that apply to deliberate defaulters. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview.

Jason Collins, Pinsent Masons LLP

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