PAYE51050 - Employer returns: employer EOY penalties: duty geared penalties
Duty-geared penalties are the penalties charged under TMA70/Section 98A(2)(b) where the return is outstanding more than 12 months after the due date.
Duty-geared penalties are the penalties charged under TMA70/Section 98A(2)(b) where the return is outstanding more than 12 months after the due date.
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