Introduction Details of the Schedule
4.Paragraph 1 specifies in a Table all the returns or documents required to be made or delivered by a person which, if not made or delivered to HM Revenue & Customs (HMRC) on or before the filing date, would result in that person being liable to a penalty.
5.Paragraph 1(3) provides for more than one penalty to be charged in respect of the same failure. Each penalty can be applied and pursued in isolation and a person has a right of appeal against each of them.