Commentary

A4.597 Penalty proceedings brought by HMRC

Administration and compliance

A4.597 Penalty proceedings brought by HMRC

A4.597 Penalty proceedings brought by HMRC

Does HMRC have to apply to the Tribunal to impose penalties?

It is now rare for HMRC to have to apply to the First-tier Tribunal or Upper Tribunal for an order imposing a penalty. Under the harmonised penalty regime, HMRC typically has power to assess the penalty by way of a notice and the matter does not reach the tribunal system unless the taxpayer brings an appeal through the statutory procedure.

An exception applies to failure to comply with an information notice under FA 2008, Sch 36, where HMRC must apply to the Upper Tribunal

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