CH81100 - Penalties for Inaccuracies: Types of inaccuracy: contents

1. CH81110

   The four types of inaccuracy
2. CH81120

   What is reasonable care
3. CH81122

   What is reasonable care - inaccuracies relating to avoidance arrangements
4. CH81123

   What is reasonable care - disqualified advice relating to avoidance arrangements
5. CH81124

   What is reasonable care - avoidance arrangements
6. CH81125

   Reliance on another person
7. CH81130

   Inaccuracy despite taking reasonable care
8. CH81131

   Inaccuracy despite taking reasonable care no penalty due - Examples
9. CH81140

   Careless inaccuracy
10. CH81141

    Correction of errors for indirect taxes
11. CH81142

    Correction of errors for indirect taxes - monetary limits
12. CH81143

    Correction of errors for indirect taxes reasonable steps to notify - examples
13. CH81145

    Examples of careless inaccuracy
14. CH81150

    Deliberate but not concealed inaccuracy
15. CH81151

    Examples of deliberate but not concealed inaccuracy
16. CH81160

    Deliberate and concealed inaccuracy
17. CH81161

    Examples of deliberate and concealed
18. CH81165

    Inaccuracy attributable to another person
19. CH81166

    Actions of another person
20. CH81167

    Actions of another person supplying or withholding information
21. CH81168

    Intentions of another person - Examples
22. CH81170

    Under-assessment by HMRC
23. CH81180

    Onus of proof
24. CH81190

    Level of proof
25. CH81195

    Quality of evidence: Poor co-operation