CH401220 - Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: contents

1. CH401221

   The tax regimes and returns that Schedule 55 applies to
2. CH401222

   Overview of automatic penalties for failure to file on time
3. CH401223

   Higher 12 month penalty for deliberate withholding of information
4. CH401224

   Higher 12 month penalty for deliberate withholding of information - action needed
5. CH401225

   Making determinations