HM Revenue and Customs (HMRC) has produced an e-learning package to equip its frontline staff and managers, together with agents and taxpayers with a general awareness of the new penalty regime.
The module “the new penalties for inaccuracies awareness package” takes less than a quarter of an hour to read through online and covers:
- An introduction and overview of the new penalty regime
- Legislation and calculation
- The penalty assessment process
- Further information.
The first penalties shall be charged in respect of inaccuracies in returns
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