CH61200 - Penalties for Failure to File on Time: In what circumstances is a penalty payable: Legislation
The legislation for penalties for failing to file on time is at Schedule 55 Finance Act 2009.
FA09/SCH55
The legislation for penalties for failing to file on time is at Schedule 55 Finance Act 2009.
FA09/SCH55
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).