The latest HMRC presentation on ‘Penalties for inaccuracies in documents and returns’ can be viewed on the HMRC website - see the 'Related links' section on this page. 

The video runs for 12 minutes and covers:

• when a penalty is chargeable 
• types of behaviours associated with the penalty regime 
• prompted and unprompted disclosures 
• reductions and quality of disclosures 
• penalty calculations 
• suspensions and appeals.