CH26280 - Information & Inspection Powers: Penalties: When is a penalty chargeable: Inaccuracy - HMRC internal manual - GOV.UK
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A person giving us inaccurate information or a document containing an inaccuracy in response to an information notice, is liable to a penalty if one of the following three conditions is met.
This condition only applies to inaccuracies in information that is provided on or after 1 April 2012.
We will not assess a penalty for giving us inaccurate information or documents if the person
Where a person gives us a document that contains a careless inaccuracy that they ought to have known about when they gave it to us but did not tell us, please contact Central Policy, Tax
Administration Advice.