EM5150 - Penalties: Culpability - Defences: Contents

1. EM5151

   Extra Time
2. EM5152

   Reasonable Excuse - Introduction
3. EM5155

   Failure to Notify
4. EM5156

   Failure to Notify - Responses
5. EM5157

   Failure to Notify - Already known to HMRC
6. EM5170

   Failure to Make a Return
7. EM5171

   Failure to Make a Return - Unacceptable Reasons
8. EM5173

   Failure to Make a Return - Information Supplied Elsewhere
9. EM5175

   Failure to Make a Return - Provisional Figures
10. EM5180

    "Innocent Error"
11. EM5181

    "Innocent Error" - Responses
12. EM5182

    "Innocent Error" - Reliance on Third Party
13. EM5183

    Provision of Information and Documents During an Enquiry