25. Other functions of the Commissioners.

A duly authorised officer of HM Revenue and Customs1 may make a determination (or a further determination) imposing a penalty under any provision of the Taxes Acts2 and setting it at such amount as, in that officer's opinion, is correct or appropriate3. Such an officer may bring proceedings before the First-tier Tribunal for the recovery of specified fixed-rate penalties4. Such an officer may give information on oath to the appropriate judicial authority5 who if satisfied may make an order for the delivery of documents6.

The Commissioners themselves may mitigate or remit penalties and stay or compound such proceedings