Part 2 Penalties and appeals

United Kingdom

1. 7Penalties for failure to provide data to HMRC on an ongoing basis etc
2. 8Penalties for failure to apply due diligence procedures
3. 9Penalties for failure to keep or preserve records
4. 10Penalties for failure to provide data to other persons
5. 11Penalties for failure to notify
6. 12Penalties for failure to provide information
7. 13Penalties for inaccurate or incomplete data
8. 14Reasonable excuse
9. 15Duplication of liability to penalties
10. 16Double jeopardy
11. 17Failure to comply with time limit
12. 18Assessment of penalties
13. 19Time limits and treatment of penalties
14. 20Appeals