Tax penalties: direct tax
This is one of a series of notes on tax penalties. It deals specifically with the rules for direct tax penalties. However, for details of the rules relating to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview.