The Human Rights Act and penalties (CC/FS9)
Updated 23 May 2025
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This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. This was incorporated into British law through the Human Rights Act 1998. It gives you certain rights when we바카라 사이트™re considering whether to charge certain types of penalties.
We바카라 사이트™ll ask you to read this factsheet if we think these rights may apply to you and we need your help to work out whether to charge you a penalty.
This factsheet is one of a series. For the full list, go to 바카라 사이트 and search 바카라 사이트˜HMRC compliance checks factsheets바카라 사이트™.
If you need help
If you have any health or personal circumstances that may make it difficult for you to deal with us, tell the officer that바카라 사이트™s contacted you. We바카라 사이트™ll help you in whatever way we can. For more details, go to 바카라 사이트 and search 바카라 사이트˜get help바카라 사이트™.
You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative. However, we may still need to talk or write to you directly about some things. If we need to write to you, we바카라 사이트™ll send a copy to the person you바카라 사이트™ve asked us to deal with. If we need to talk to you, they can be with you when we do, if you prefer.
What your rights under Article 6 mean for you when we바카라 사이트™re considering penalties
We would appreciate your co-operation with our compliance check and working out how much tax you owe. This includes whether we charge penalties. The amount of help and information you give us is entirely your choice.
When we바카라 사이트™re considering charging penalties you have the right under Article 6 not to answer our questions. This is sometimes called the right not to self-incriminate or the right to silence. This right does not cover information or documents that already exist. This means you must give us the information or documents that already exist if we have a legal right to ask for them.
When deciding about how much you바카라 사이트™re going to co-operate with us, you have the right to get help from a professional adviser. If you do not already have an adviser, you may want to consider consulting one.
You have the right to have the matter of penalties dealt with without unreasonable delay. We바카라 사이트™ll normally tell you whether any penalties are due once we바카라 사이트™ve agreed the tax position with you. If we cannot agree the tax position, we바카라 사이트™ll send you an amendment or assessment of any additional tax we believe is due.
If we consider a penalty is also due, we바카라 사이트™ll send you an assessment of the penalty. We바카라 사이트™ll base the assessment on the additional tax.
If we charge you a penalty, you have the right to ask for a review or to appeal. You also have the right to ask for your review or appeal against both the tax and the penalty decisions to be considered together. For more information about your appeal and review rights, go to 바카라 사이트 and search 바카라 사이트˜HMRC1바카라 사이트™ or 바카라 사이트˜disagree with a tax decision바카라 사이트™. You can ask for a copy by calling 0300 200 3610. You can also find more information about tribunals on the tribunal바카라 사이트™s website. Go to 바카라 사이트 and search 바카라 사이트˜courts and tribunals바카라 사이트™.
You have the right to apply for publicly funded legal assistance or legal aid. In some circumstances, funding may be available to help you bring certain appeals before the tribunal. If you바카라 사이트™re going to appeal against a penalty assessment, you may want to check whether your case qualifies and what help may be available. We have no involvement in decisions about if your case will qualify.
If there바카라 사이트™s anything you do not understand about these rights or what they mean for you, tell the officer who is dealing with the compliance check straightaway.
Funded legal assistance
You can find out more details about funded legal assistance or legal aid in:
- England and Wales by going to the Civil Legal Advice website at www.gov.uk/civil-legal-advice or by phoning 0345 345 4345
- Scotland by going to the Scottish Legal Aid Board website at www.slab.org.uk or by phoning 0131 226 7061
- Northern Ireland by contacting a solicitor who바카라 사이트™s a member of the Law Society of Northern Ireland, go to www.lawsoc-ni.org
You can also get more details from Citizens Advice or you can apply for funded legal assistance or legal aid through a solicitor anywhere in the UK.
Our privacy notice
Our privacy notice sets out the standards that you can expect from us when we ask for information or hold information about you. Go to 바카라 사이트 and search 바카라 사이트˜HMRC Privacy Notice바카라 사이트™.