SCHEDULES
C1C2C4C3SCHEDULE 24Penalties for errors
Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 paras. 22(7), 31(8) (as amended by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 7)
Sch. 24 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(b), 40(4), 59(8)(b) (with reg. 1(4)(6))
Sch. 24 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(b), 35(4), 54(8)(b)
Part 1Liability for penalty
Degrees of culpability
I13
1
F1For the purposes of a penalty under paragraph 1, inaccuracy in a document given by P to HMRC is—
a
“careless” if the inaccuracy is due to failure by P to take reasonable care,
b
“deliberate but not concealed” if the inaccuracy is deliberate F2on P's part but P does not make arrangements to conceal it, and
c
“deliberate and concealed” if the inaccuracy is deliberate F2on P's part and P makes arrangements to conceal it (for example, by submitting false evidence in support of an inaccurate figure).
2
An inaccuracy in a document given by P to HMRC, which was neither careless nor deliberate F3on P's part when the document was given, is to be treated as careless if P—
a
discovered the inaccuracy at some later time, and
b
did not take reasonable steps to inform HMRC.
Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)