Show Summary Details ECL30000: Enforcement: contents ECL31100: Overview of penalties ECL31200: Failure to to deliver an ECL return ECL31300: Failure to make the ECL payment on time ECL31400: Failure to make a complete and accurate ECL return ECL31500: Failure to notify HMRC of a repayment that should not have been made ECL31600: Failure to keep and preserve records ECL31700: Failure to comply with a request for information under Sch36 FA08 ...