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Finance Act 2007

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Point in time view as at 16/12/2010.

Changes to legislation:

Finance Act 2007, Cross Heading: Error in taxpayer's document is up to date with all changes known to be in force on or before 15 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Error in taxpayer's documentU.K.

1(1)A penalty is payable by a person (P) where—U.K.

(a)P gives HMRC a document of a kind listed in the Table below, and

(b)Conditions 1 and 2 are satisfied.

(2)Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—

(a)an understatement of [F1a] liability to tax,

(b)a false or inflated statement of a loss F2..., or

(c)a false or inflated claim to repayment of tax.

(3)Condition 2 is that the inaccuracy was [F3careless (within the meaning of paragraph 3) or deliberate on P’s part].

(4)Where a document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

[F4(5)In relation to a return under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975 [F5or a statement or declaration under paragraph 13A of that Schedule], references in this Schedule to P include any person who, after the giving of the return for a taxable field (within the meaning of that Act), becomes the responsible person for the field (within the meaning of that Act).]

TaxDocument
Income tax or capital gains taxReturn under section 8 of TMA 1970 (personal return).
Income tax or capital gains taxReturn under section 8A of TMA 1970 (trustee's return).
Income tax or capital gains taxReturn, statement or declaration in connection with a claim for an allowance, deduction or relief.
Income tax or capital gains taxAccounts in connection with ascertaining liability to tax.
Income tax or capital gains taxPartnership return.
Income tax or capital gains taxStatement or declaration in connection with a partnership return.
Income tax or capital gains taxAccounts in connection with a partnership return.
[F6Income tax Return under section 254 of FA 2004.]
Income taxReturn for the purposes of PAYE regulations.
Construction industry deductionsReturn for the purposes of regulations under section 70(1)(a) of FA 2004 in connection with deductions on account of tax under the Construction Industry Scheme.
Corporation taxCompany tax return under paragraph 3 of Schedule 18 to FA 1998.
Corporation taxReturn, statement or declaration in connection with a claim for an allowance, deduction or relief.
Corporation taxAccounts in connection with ascertaining liability to tax.
VATVAT return under regulations made under paragraph 2 of Schedule 11 to VATA 1994.
VATReturn, statement or declaration in connection with a claim.
[F7Insurance premium tax Return under regulations under section 54 of FA 1994.
Insurance premium taxReturn, statement or declaration in connection with a claim.
Inheritance taxAccount under section 216 or 217 of IHTA 1984.
Inheritance taxInformation or document under regulations under section 256 of IHTA 1984.
Inheritance taxStatement or declaration in connection with a deduction, exemption or relief.
Stamp duty land taxReturn under section 76 of FA 2003.
Stamp duty reserve taxReturn under regulations under section 98 of FA 1986.
Petroleum revenue taxReturn under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975.
[F8Petroleum revenue tax Statement or declaration in connection with a claim under paragraph 13A of Schedule 2 to the Oil Taxation Act 1975.]
Petroleum revenue taxStatement or declaration in connection with a claim under Schedule 5, 6, 7 or 8 to the Oil Taxation Act 1975.
Petroleum revenue taxStatement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980.
Aggregates levyReturn under regulations under section 25 of FA 2001.
Climate change levyReturn under regulations under paragraph 41 of Schedule 6 to FA 2000.
Landfill taxReturn under regulations under section 49 of FA 1996.
Air passenger dutyReturn under section 38 of FA 1994.
Alcoholic liquor dutiesReturn under regulations under section 13, 49, 56 or 62 of the Alcoholic Liquor Duties Act 1979.
Alcoholic liquor dutiesStatement or declaration in connection with a claim for repayment of duty under section 4(4) of FA 1995.
Tobacco products dutyReturn under regulations under section 7 of the Tobacco Products Duties Act 1979.
Hydrocarbon oil dutiesReturn under regulations under section 21 of the Hydrocarbon Oil Duties Act 1979.
Excise dutiesReturn under regulations under section 93 of CEMA 1979.
Excise dutiesReturn under regulations under section 100G or 100H of CEMA 1979.
Excise dutiesStatement or declaration in connection with a claim.
General betting dutyReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981.
Pool betting dutyReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981.
Bingo dutyReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981.
Lottery dutyReturn under regulations under section 28(2) of FA 1993.
Gaming dutyReturn under directions under paragraph 10 of Schedule 1 to FA 1997.
Remote gaming dutyReturn under regulations under section 26K of BGDA 1981.]
[F9Any of the taxes mentioned above ]

Any document which is likely to be relied upon by HMRC to determine, without further inquiry, a question about—

(a)

P's liability to tax,

(b)

payments by P by way of or in connection with tax,

(c)

any other payment by P (including penalties), or

(d)

repayments, or any other kind of payment or credit, to P.

Textual Amendments

F1Word in Sch. 24 para. 1(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(2)(a); S.I. 2009/571, art. 2

F2Words in Sch. 24 para. 1(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(2)(b); S.I. 2009/571, art. 2

F3Words in Sch. 24 para. 1(3) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(3); S.I. 2009/571, art. 2

F4Sch. 24 para. 1(5) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(7); S.I. 2009/571, art. 2

F5Words in Sch. 24 para. 1(5) inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 12(3)

F6Words in Sch. 24 para. 1 inserted (with effect in accordance with art. 3-5 of the commencing S.I.) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(4); S.I. 2009/571, art. 2

F7Words in Sch. 24 para. 1 inserted (with effect in accordance with art. 3-5 of the commencing S.I.) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(5); S.I. 2009/571, art. 2

F8Words in Sch. 24 para. 1 inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 12(2)

F9Words in Sch. 24 para. 1 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 2(6); S.I. 2009/571, art. 2

Commencement Information

I1Sch. 24 para. 1 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

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