# Finance Act 2007, Paragraph 18

Extent: E+W+S+N.I.

(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 on behalf of P as they apply where a document is given to HMRC by P (and in paragraph 3B(9) the reference to P includes a person acting on behalf of P).

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.