Not sure why they are surprised no penalty has been applied

HMRC generally reduces them to zero where an error is careless and the taxpayer makes an unprompted disclosure of the error to HMRC. I.e. the taxpayer identifies the error and seeks to correct it rather than HMRC uncovering it and raising an enquiry.

I presume that’s why HMRC didn’t really care whether it was badged as careless or not as it had no practical implication given any penalty would be reduced to zero anyway.

TPA have probably already explained somewhere why I’m wrong about that though, Dan knows his stuff.

Posted By: SimonOTBC on May 14th 2026 at 11:38:18


Message Thread


Reply to Message

In order to add a post to the WotB Message Board you must be a registered WotB user.

If you are not yet registered then please visit the registration page. You should ensure that their browser is setup to accept cookies.

Log in