Part 4 Miscellaneous
Finance Act 2007 (2007 c 11) | Legislation

Part 4 Miscellaneous

Agency

18

(1)     P is liable under paragraph 1(1)(a) where a document which contains a careless inaccuracy (within the meaning of paragraph 3) is given to HMRC on P's behalf.

(2)     In paragraph 2(1)(b) and (2)(a) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.

(3)     Despite sub-paragraphs (1) and (2), P is not liable to a penalty [under paragraph 1 or 2] in respect of anything done or omitted by P's agent where P satisfies HMRC that P took reasonable care to avoid inaccuracy (in relation to paragraph 1) or unreasonable failure (in relation to paragraph 2).

(4)     In paragraph 3(1)(a) (whether in its application to a document given by P or, by virtue of sub-paragraph (1) above, in its application to a document given on P's behalf) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.

(5)     In paragraph 3(2) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.

[(6)     [Paragraphs 3A and 3C apply] where a document is given to HMRC

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