Published 21 July 2014
Last updated 7 March 2022 + show all updates
Information has been added to sections 1.15.10 to 1.15.14 to explain the amounts of penalty reduction for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.
Follower notices and accelerated payments document updated.
Follower notices and accelerated payments PDF updated.