SAM61000 - Interest, penalties and surcharge: penalties: contents

2009-10 returns and earlier

1. SAM61001

   Introduction
2. SAM61010

   FAP: advising and warning the taxpayer about
3. SAM61020

   Fixed automatic penalties: automatic imposition of
4. SAM61030

   Fixed automatic penalty record: amending the
5. SAM61031

   Fixed automatic penalty record: amending the (Action Guide menu)
6. SAM61032

   Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
7. SAM61033

   Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)
8. SAM61040

   Fixed automatic penalties: deceased cases
9. SAM61050

   Fixed automatic penalties: late issued returns
10. SAM61060

    Appeals against fixed automatic penalties
11. SAM61061

    Appeals against fixed automatic penalties (Action Guide menu)
12. SAM61062

    FAP: reasonable excuse appeal against (Decision Makers Action Guide)
13. SAM61063

    Appeals against non-capping of FAP (Action Guide)
14. SAM61064

    Appeals Review Unit (ARU)
15. SAM61080

    Daily penalties: consider raising a
16. SAM61090

    Daily penalties: procedures for applying
17. SAM61100

    FAP and daily penalties: interaction between
18. SAM61110

    Tax-geared penalties

2010-11 returns onwards

1. SAM61200

   Introduction for 2010-11 returns onwards
2. SAM61210

   Advising and warning the taxpayer about penalties for 2010-11 returns onwards
3. SAM61220

   Late filing fixed penalty for 2010-11 returns onwards
4. SAM61230

   Late filing daily penalties for 2010-11 returns onwards
5. SAM61231

   Reducing daily penalties
6. SAM61232

   Reducing a daily penalty (Action Guide)
7. SAM61240

   Late filing (tax geared) penalties for 2010-11 returns onwards
8. SAM61250

   Late payment penalties for 2010-11 returns onwards
9. SAM61260

   Cancelling a penalty for 2010-11 returns onwards
10. SAM61261

    Cancelling a penalty for 2010-11 returns onwards (Action Guide)
11. SAM61270

    Deceased cases
12. SAM61280

    Clerically raising penalties for years prior to CY-4
13. SAM61281

    Manually raising and amending a penalty (Action Guide)
14. SAM61290

    Appeals against late filing penalties
15. SAM61310

    Appeals against late payment penalties
16. SAM61330

    Appeals Review Unit (ARU)
17. SAM61340

    Control penalties
18. SAM61341

    Control penalties - inhibit future penalties (for tax years 2010-2011 onwards) (Action Guide)
19. SAM61350

    Effects of amendments to relevant date for interest
20. SAM61351

    Deferring a late payment penalty trigger date (Action Guide)
21. SAM61360

    Effects of unlogging a return
22. SAM61370

    Effects of amending a return received date
23. SAM61380

    Time to pay (TTP) and late payment penalties
24. SAM61381

    Referring an appeal to Debt Management and Banking - time to pay cases (Action Guide)
25. SAM61382

    Rejecting an appeal - time to pay cases (Action Guide)
26. SAM61390

    Late payment penalty trigger date