Penalty assessments and appealsA4.593 Penalty negotiationsUnless the penalty is fixed there is usually scope for negotiation over the penalty, if any, to be imposed in a particular situation. Representations should be made during the time the officer is investigating the question of a penalty.Before any penalty is actually imposed, HMRC should provide a written explanation about the penalty position and provide a reasonable opportunity to the taxpayer to respond before, and if, a penalty is finally issued. Officers will be called to account for the way they progress an inquiry and they therefore cannot concede matters just
Unless the penalty is fixed there is usually scope for negotiation over the penalty, if any, to be imposed in a particular situation. Representations should be made during the time the officer is investigating the question of a penalty.
Before any penalty is actually imposed, HMRC should provide a written explanation about the penalty position and provide a reasonable opportunity to the taxpayer to respond before, and if, a penalty is finally issued. Officers will be called to account for the way they progress an inquiry and they therefore cannot concede matters just
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