Syllabus A6b. F6 Recap - Tax administration 5 / 5

The contents of the Paper F6 study guide for the UK tax system and its administration under headings:

- The systems for self-assessment and the making of returns
- The time limits for the submission of information, claims and payment of tax, including payments on account
- The procedures relating to compliance checks, appeals and disputes
- Penalties for non-compliance

A6bi) Advise on the increased penalties which apply in relation to offshore matters.
F6 Recap - Tax administration