CH83140 - Penalties for inaccuracies: how to process the penalty: suspension of a penalty: circumstances in which you cannot suspend a penalty: contents

1. CH83141

   Overview
2. CH83142

   Penalties you cannot consider for suspension
3. CH83143

   Suspension conditions cannot be set
4. CH83144

   Tax avoidance and fraudulent activity
5. CH83145

   Person becomes liable to a further penalty during a suspension period for a previous penalty
6. CH83146

   Current and past behaviour indicates the person is unlikely to comply with conditions