The New Taxpayer Duty To Correct Inaccuracies: An Obligation Lacking Clear Boundaries

August 26, 2026

Cleary Gottlieb partner Rob Sharpe and associate Peter North co-authored the article, “The New Taxpayer Duty To Correct Inaccuracies: An Obligation Lacking Clear Boundaries,” published in Tax Journal.

The article examines the mechanics and some interpretative uncertainties in respect of the proposed new UK tax duty requiring taxpayers to correct tax return inaccuracies, with unaddressed errors treated as deliberate and subject to higher penalties and longer assessment periods.

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The New Taxpayer Duty To Correct Inaccuracies: An Obligation Lacking Clear Boundaries