{"id":2448,"date":"2025-08-27T16:48:34","date_gmt":"2025-08-27T16:48:34","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2448"},"modified":"2025-08-27T16:48:36","modified_gmt":"2025-08-27T16:48:36","slug":"not-necessarily-careless-by-mark-mclaughlin","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/not-necessarily-careless-by-mark-mclaughlin\/","title":{"rendered":"Not necessarily careless! by Mark McLaughlin"},"content":{"rendered":"\n<p>Mark McLaughlin points out that a tax return inaccuracy is not necessarily careless simply because an error was made.<br><br>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.<br><br>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.<br><br>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/08\/Not-necessarily-careless-by-Mark-McLaughlin-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Not necessarily careless! by Mark McLaughlin.\"><\/object><a id=\"wp-block-file--media-7cb29bb9-b795-45f4-9047-fefab1407e79\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/08\/Not-necessarily-careless-by-Mark-McLaughlin-.pdf\">Not necessarily careless! by Mark McLaughlin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/08\/Not-necessarily-careless-by-Mark-McLaughlin-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7cb29bb9-b795-45f4-9047-fefab1407e79\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":{"0":"post-2448","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-august-september-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2448"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2448\/revisions"}],"predecessor-version":[{"id":2450,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2448\/revisions\/2450"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}