Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 421JD is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if a return under section 421JA, or any information accompanying such a return—
(a)is given otherwise than in accordance with section 421JB, or
(b)contains a material inaccuracy—
(i)which is careless or deliberate, or
(ii)which is not corrected as required by section 421JA(6).
(2)The person in question is liable for a penalty of an amount decided by HMRC.
(3)The penalty must not exceed £5,000.
(4)For the purposes of subsection (1)(b)(i) an inaccuracy is careless if it is due to a failure by the person in question to take reasonable care.]]
Textual Amendments
F1Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
F2Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232
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