What if you make a mistake when trying to follow our information?

We presume that you are dealing honestly with us. We accept that you tell us the truth and the information you provide is complete and accurate, unless we have reason to think otherwise.

We accept that mistakes can be made, and unless there is evidence of carelessness, recklessness or intentional disregard, we will continue to believe that you are trying to deal honestly with us, even if you make mistakes.

If you make a mistake in trying to follow our information and you fail to comply with the law as a result, we will take the reason for the mistake into account in deciding what action to take.

For example, if you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, provided any time limits set by law allow us to do so, and we may also charge you interest.

If correcting a mistake means we owe you money, we will pay it to you provided any time limits set by law allow us to. We will also pay you any interest you are entitled to.

    Last modified: 05 Jan 2016QC 18607