The new tax penalty regime for incorrect returns applies to Self Assessment, Company tax, PAYE and VAT. It applies to return periods starting on or after 1 April 2008, where the due date for filing is on or after 1 April 2009.
Tax lecturer and regular columnist on Accountingweb.co.uk, Rebecca Benneyworth has been looking at the new regime from the perspective of tax agents:
New penalties: Take care now!
How you can help your client: Engagement letters and client support
Zero penalties: A thing of the future.
New penalties: When is a disclosure not a disclosure?
News items
VAT: New limit for mistake correction
New tax penalties: Unrepresented taxpayers don't stand a chance
New tax penalties:
Online CPD with HMRC
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