CH81125 - Penalties for Inaccuracies: Types of inaccuracy: Reliance on 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.

Where a person (P) has to rely upon information provided by another person (T) to prepare their return or other document, we expect P to take reasonable care, see CH81120, to make sure that the information they are given is accurate and complete.

If P바카라 사이트™s document is inaccurate and the inaccuracy relates to information supplied (or not supplied) by T, you will need to consider whether P has taken reasonable care to check the information provided (or not provided) by T. You will need to take into account

  • P바카라 사이트™s particular abilities and circumstances
  • the nature and extent of the information being sought from T, and
  • the relationship, if any, that exists between P and T.

Within this context you will need to consider

  • what information T provided or withheld
  • what evidence T provided to support the information (or lack of information)
  • whether P asked for any additional evidence
  • what other enquiries or checks P made (or could have made) to verify the information (or lack of information).

Where P takes reasonable care but the return or document is still inaccurate, they will not be liable to a penalty for that inaccuracy. The other person, T, may be charged a penalty if they deliberately, see CH81150 and CH81160,

  • gave P false information, or
  • withheld information from P

with the intention of P submitting an inaccurate document.

Further guidance on this penalty is at CH81165.

Where T is an agent, see CH84545.