If the tax has been lost due to poor record keeping the officer may consider it appropriate to charge a tax-related penalty for inaccuracy as well as a penalty for failing to keep proper records.

The officer may decide not to charge the penalty for poor records immediately and to suspend the penalty for inaccuracy. They will warn the taxpayer that a failure to improve the records will result in a penalty for failing to keep proper records, on top of which the suspended penalty for inaccuracy will also become due. If there is mo improvement at the end of the period of suspension both penalties will become chargeable.

Officers are instructed that where the taxpayer has deliberately destroyed documents they should consider imposing a tax-related penalty instead of daily penalties.

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