Penalties & Compliance

This section houses penalties and related appeals, and the compliance category contains information on various tax disclosure provisions, rules to prevent tax avoidance and general compliance related subjects. 

This section covers HMRC powers, anti-avoidance measures, overpayments and special regimes,  For guides on investigation penalty negotiation see Investigations.

Tax penalties and appeals

How to appeal a penalty for late filing of a tax return or late payment of tax. This section covers appeals in relation to tax returns and payments for income tax Self Assessment, Corporation Tax, PAYE, Non-residents CGT, VAT, ATED, SDLT and IHT.