Mark McLaughlin points out that a tax return inaccuracy is not necessarily careless simply because an error was made.
Tax return errors are not uncommon. If a tax return contains an error, HMRC will consider whether a penalty should be charged. However, the fact that an error has arisen does not necessarily mean that a penalty is chargeable. The penalty regime for errors in tax returns etc. (FA 2007, Sch 24) effectively provides that no penalty arises if a tax return error has arisen despite reasonable care having been taken.
Even if the error was careless (i.e. the taxpayer failed to take reasonable care) and a penalty is in point, that does not necessarily mean that the penalty will be due and payable. For example, a penalty can be suspended in some cases, possibly resulting in the penalty being cancelled in the future.
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