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Penalties - Vodcast

The latest HMRC presentation on ‘Penalties for inaccuracies in documents and returns’ can be viewed here.  The video runs for 20 minutes and covers:

  • when a penalty is chargeable 
  • types of behaviours associated with the penalty regime 
  • prompted and unprompted disclosures 
  • reductions and quality of disclosures 
  • penalty calculations 
  • suspensions and appeals.

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