CISR81120 - Compliance: Overview & 바카라 사이트˜Reasonable excuse바카라 사이트™: Reasonable care
바카라 사이트˜Reasonable care바카라 사이트™ is a new provision introduced in FA08/SCH24 in relation to penalties for inaccuracies for returns of all types.
Every person must take reasonable care, but 바카라 사이트˜reasonable care바카라 사이트™ cannot be identified without consideration of the particular person바카라 사이트™s abilities and circumstances. HMRC recognises the wide range of abilities and circumstances of those persons completing returns or claims. So, whilst each person has a responsibility to take reasonable care, what is necessary for each person to discharge that responsibility has to be viewed in the light of that person바카라 사이트™s abilities and circumstances.
The Compliance Handbook at CH81120 goes into 바카라 사이트˜Reasonable care바카라 사이트™ in more depth and you will need to refer to this where you are considering penalties for inaccuracies.