penalties relating to failures to make tax returns or to pay devolved tax,

penalties relating to inaccuracies,

penalties relating to record-keeping and reimbursement arrangements, and

penalties relating to investigations.

the circumstances which liability to those penalties arises,

the amounts of those penalties,

the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,

the assessment of those penalties, and

the payment of those penalties.