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.

Jason Collins, Pinsent Masons LLP


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your PLC Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Six issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243718033", "objName" : "Tax penalties direct tax", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "24e00c584:1456fcf9231:-71df", "analyticsSessionCookie" : "24e00c584:1456fcf9231:-71de", "statisticSensorPath" : "" }