EM5206 - Penalties: formal assessments and determinations: submissions to the authorising officer
Make your EM5205 submission to the authorising officer, following the guidance Emapp2.
Make sure you cover the points in the following sub-headings.
- 바카라 사이트淧articular Features바카라 사이트� - the points in EM5207a on discussions and in EM5208 on transparency. This is also the place to highlight any delays in the case (beyond say two months).
- 바카라 사이트淧enalties바카라 사이트� - the points in EM5209 to EM5212 on offences, amounts, underlying tax etc and 바카라 사이트渋n-built바카라 사이트� penalties.
- 바카라 사이트淢eans바카라 사이트� - the points in EM5213.
- 바카라 사이트淩ecommendations바카라 사이트� - the points in EM5214 on cost-effectiveness.
For tax related penalties that are not explained in NPPS you should enclose a narrative report using the AO Report Form. You can find this in SEES.