Degrees of culpabilityU.K.
3(1)[F1For the purposes of a penalty under paragraph 1, inaccuracy in] a document given by P to HMRC is—U.K.
(a)“careless” if the inaccuracy is due to failure by P to take reasonable care,
(b)“deliberate but not concealed” if the inaccuracy is deliberate [F2on P's part] but P does not make arrangements to conceal it, and
(c)“deliberate and concealed” if the inaccuracy is deliberate [F2on P's part] and P makes arrangements to conceal it (for example, by submitting false evidence in support of an inaccurate figure).
(2)An inaccuracy in a document given by P to HMRC, which was neither careless nor deliberate [F3on P's part] when the document was given, is to be treated as careless if P—
(a)discovered the inaccuracy at some later time, and
(b)did not take reasonable steps to inform HMRC.
[F4(3)Paragraph 47 of Schedule 19 to FA 2016 (special measures for persistently unco-operative large businesses) provides for certain inaccuracies to be treated, for the purposes of this Schedule, as being due to a failure by P to take reasonable care.]
Textual Amendments
F1Words in Sch. 24 para. 3(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(2)(a); S.I. 2009/571, art. 2
F2Words in Sch. 24 para. 3(1) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(2)(b); S.I. 2009/571, art. 2
F3Words in Sch. 24 para. 3(2) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 5(3); S.I. 2009/571, art. 2
F4Sch. 24 para. 3(3) inserted (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 48
Commencement Information
I1Sch. 24 para. 3 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)