E1.257 Payment Of Tax—Penalties

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Commentary

Personal and employment tax

The harmonised penalty rules apply to late payment of tax under self assessment¹.

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A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

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E1.257 Payment of tax—penalties

Personal and employment tax

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

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E1.257 Payment of tax—penalties

Personal and employment tax

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