CH155050 - Penalties for Failure to Pay on Time: Rules for specific taxes: Income Tax and Capital Gains Tax (IT & CGT): Penalties: contents

1. CH155100

   Failure to pay all or part of amounts due - overview
2. CH155120

   Failure to pay all or part of amounts due - initial penalty
3. CH155140

   Failure to pay all or part of amounts due - further penalties
4. CH155160

   Failure to pay all or part of amounts due - total penalties
5. CH155180

   Example
6. CH155200

   Determinations in absence of a return, assessment, amendments and corrections