FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties consultation: Building on a previous 2021 call for evidence, on 15 February 2024, HMRC published a further call for evidence entitled The Tax Administration Framework Review: enquiry and assessment powers, penalties safeguards, which included potential options for the reform of penalties, including the reform of penalty suspension and penalty escalation for continued or repeated non-compliance. On 30 October 2024, HMRC published the outcome of the call for evidence providing a summary of responses and the government’s next steps. Following up on this, at Spring Statement 2025 on 26 March 2025, the government published a consultation on behavioural penalties reform in relation to penalties for inaccuracies in returns and failure to notify. The consultation proposes two different approaches for reform of these penalty regimes: (1) reforming the existing framework but simplifying how penalties are calculated and applied, and (2) exploring an alternative model for a more fundamental redesign, including a proposed clear division between the penalty charged for inaccuracies and failure to notify, on