Commentary

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Administration and compliance

Administration and compliance | Commentary

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Administration and compliance | Commentary

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Assessment and payment

HMRC can assess, notify and enforce penalties.

For commentary on assessment and payment of penalties, see A4.594, A4.594A.

Appeals

All HMRC decisions in relation to penalties are appealable to the Tribunal, which may affirm, substitute or cancel HMRC's decision.

In connection with appeals relating to the suspension of penalties (see A4.567E), the Tribunal may only confirm HMRC's decision or vary it, the latter being only where it considers that HMRC's decision is flawed.

Taxpayers also have the option of using HMRC's internal review procedure, see A5.710,

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Division A4.5 Penalties

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Administration and compliance

A4.535 Penalties for inaccuracy—assessment, payment and appeals

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Assessment and payment

Appeals

Division A4.5 Penalties

A4.536 Penalties for inaccuracy—equivalent penalties under pre-harmonised regime

A4.540 Penalties for failure to notify liability—harmonised regime

A4.541 Penalties for failure to notify liability—calculation of penalties

A4.542 Penalties for failure to notify liability—assessment, payment and appeals

A4.543 Penalties for failure to notify liability—pre-harmonised regime

A4.550 Harmonised regime for late filing penalties

A4.552 Late filing penalties—self assessment tax returns

A4.553 Late filing penalties—construction industry scheme (CIS)

A4.554 Late filing penalties—real time information for PAYE and apprenticeship levy

A4.555 Late filing penalties—reductions.

A4.555A Late filing penalties—miscellaneous

A4.556 Late filing penalties—assessment, payment and appeals

A4.557 Late filing penalties—company tax returns

A4.560 Late payment penalties—harmonised regime

A4.561 Late payment penalties—when is a penalty incurred?

A4.562 Late payment penalties—amount of penalty

A4.563 Late payment penalties—reductions etc

A4.564 Late payment penalties—assessment, payment and appeals

A4.565 Late payment surcharges under pre-harmonised regime

A4.566 Late payment penalties outside the harmonised regime

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Administration and compliance

A4.535 Penalties for inaccuracy—assessment, payment and appeals

A4.535 Penalties for inaccuracy—assessment, payment and appeals

Assessment and payment

Appeals

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