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    1. Home
    2. Business and industry
    HMRC internal manual

    Corporate Finance Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    7 May 2025 - See all updates
    1. Back to contents
    2. CFM95000
    3. CFM98400

    CFM98980 - Interest restriction: administration: penalties

    1. CFM98990
      Administration: penalties: introduction
    2. CFM99000
      Administration: penalties: penalties for failure to deliver an interest restriction return
    3. CFM99010
      Administration: penalties: penalty for failure to notify that a return contains estimates after 36 months
    4. CFM99020
      Administration: penalties: introduction to penalties for incorrect return
    5. CFM99030
      Administration: penalties: the three levels of inaccuracy and penalty for an incorrect return
    6. CFM99040
      Administration: penalties: notional tax on the return
    7. CFM99050
      Administration: penalties: factors which may reduce the level of penalty on an incorrect return
    8. CFM99054
      Administration: penalties: reductions in penalty levels for special circumstances - general
    9. CFM99057
      Administration: penalties: special reduction where notional tax exceeds actual loss of tax
    10. CFM99060
      Administration: penalties: inaccuracy attributable to company other than reporting company
    11. CFM99070
      Administration: penalties: assessment payment and enforcement of penalty
    12. CFM99080
      Administration: penalties: appeals against penalties for an incorrect return
    13. CFM99090
      Administration: penalties: payments between group companies in respect of penalties
    14. CFM99100
      Administration: penalties: penalties for failure to keep and preserve records
    15. CFM99110
      Administration: penalties: penalties for failure to comply with information notices
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