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    1. Home
    HMRC internal manual

    Compliance Handbook

    From:
    HM Revenue & Customs
    Published
    11 March 2016
    Updated:
    12 June 2025 - See all updates
    1. Back to contents
    2. CH400000

    CH401000 - Charging penalties: introduction: contents

    This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

    1. CH401050
      Overview
    2. CH401100
      Penalties for Inaccuracies and under-assessments - FA07/Sch 24
    3. CH401125
      Penalties for failure to submit VAT returns and evidence of evasion 鈥� VATA94
    4. CH401150
      Penalties for Failure to Notify - FA08/Sch41
    5. CH401200
      Penalties for VAT or excise wrongdoing
    6. CH401220
      Penalties for failure to file returns on time - FA09/Sch55
    7. CH401250
      Penalties for failure to file PAYE RTI returns on time - FA09/Sch55 - manual processes
    8. CH401270
      Offshore asset based penalties: contents
    9. CH401280
      Offshore enabler's penalties: contents
    10. CH401290
      Requirement to correct: contents
    11. CH401300
      Inaccuracies - old and new penalties
    12. CH401310
      Failure to notify - old and new penalties
    13. CH401320
      Wrongdoing - old and new penalties
    14. CH401350
      Cost effectiveness of penalty assessment
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