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Penalties

Expert commentary and practical guidance from ICAEW related to penalties associated with failing to comply with UK tax regime.

In this section

Features and articles

Avoiding Making Tax Digital for VAT penalties

The Tax Faculty’s Caroline Miskin provides advice on avoiding Making Tax Digital for VAT penalties, including what to do if things go wrong and HMRC’s so-called light touch approach. Her key advice is: whatever issues you may have with filing a VAT return, pay the VAT by the due date.

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

RTI Q&As – part 2

We are now counting down to 6 April 2013; while employers are busy considering their software needs and data quality, we look at some more tax agents’ questions about actually processing clients’ payroll once RTI comes in.

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Payment of income tax, interest and penalties

This chapter identifies when income tax is payable and how interest is calculated on underpaid or late payments. It also touches on the tax penalties which may be imposed for failing to comply with tax law.

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Representations

ICAEW REP 29/18

MTD - Interest harmonisation and sanctions for late payment

ICAEW REP 131/17

Penalties for enablers of defeated tax avoidance

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