# Income Tax (Earnings and Pensions) Act 2003, Section 421JD: Penalty if information not given correctly


(1) This section applies if a return under section 421JA, or any information accompanying such a return—
(a) is given otherwise than in accordance with section 421JB, or
(b) contains a material inaccuracy—
(i) which is careless or deliberate, or
(ii) which is not corrected as required by section 421JA(6).
(2) The person in question is liable for a penalty of an amount decided by HMRC.
(3) The penalty must not exceed £5,000.
(4) For the purposes of subsection (1)(b)(i) an inaccuracy is careless if it is due to a failure by the person in question to take reasonable care.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/421JD (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421JD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.