CH81075 - Penalties for inaccuracies: in what circumstances is a penalty payable: inaccuracy due to another person

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

A person (P) may have to rely on another person (T) to supply information to enable them to give us, see CH81050, a document of the kind described in CH81060. If P바카라 사이트™s document is inaccurate, whether or not because of the information supplied (or not supplied) by T, and the conditions at CH81070 are satisfied, P may be charged a penalty.

In addition, T may be charged a penalty, see CH81165, where all the following conditions are satisfied.

  • P gives us an inaccurate document, and
  • the inaccuracy amounts to or leads to
  • an understatement of a liability to tax,
  • a false or inflated statement of a loss, or
  • a false or inflated claim to repayment of tax, and
  • the inaccuracy is because T deliberately (CH81150) supplied false information to P, and
  • T knew using the false information would make P바카라 사이트™s document inaccurate.

T can supply the false information directly to P or indirectly through another person.

The penalty charge also applies where, rather than supplying false information, T deliberately withholds information from P where they know this will make P바카라 사이트™s document inaccurate.

A penalty may be charged on T whether or not P is charged a penalty in respect of the same inaccuracy.

Detailed guidance is at CH81165-67.

FA07/SCH24/PARA1A