EM5201 - Penalties: formal assessments and determinations: outline

TMA70/S100

If you need to issue a penalty determination, you must first seek the approval of your Authorising Officer. You can never authorise your own penalty determination.

  • You must submit the case to the Authorising Officer with a completed AO Report Form, following the guidance at EM5205 to EM5206.
  • The Authorising Officer determines the amount of the penalty. This means that they approve the amount of the penalty and pass the case back to you.
  • You are then responsible for issuing the penalty determination. The taxpayer바카라 사이트™s rights are protected by means of appeal provisions.

The Authorising Officer for the penalties listed below is normally your manager. Where there is a group with a Customer Compliance Manager (CCM), the CCM can be the Authorising Officer for that group, regardless of the grade of their tax specialists.

  • TMA70/S7/S10/S11A, FA98/Sch18/Para 2, FA08/Sch41/Para1: Failure to notify chargeability
  • TMA70/S12B(5), FA98/Sch18/Para 23: Failure to keep and maintain records in relation to returns
  • TMA70/Sch1A/Para 2A(4): Failure to keep and maintain records in relation to claims
  • TMA70/S93(5), TMA70/S93(2)(old), TMA70/S94: Tax-geared late filing penalties
  • TMA70/S95 or TMA70/S96, FA98/Sch18/Para 20 or 89, FA07/Sch24/Para1: Incorrect returns, etc
  • TMA70/S95A, FA07/Sch24/Para1: Incorrect partnership returns, etc
  • TMA70/S98(2): Incorrect information, return, etc
  • TMA70/S98A(2)(b) and TMA70/S98A(4), FA07/Sch24/Para1: Late or incorrect employer end of year returns.

See the Compliance Handbook for

  • inaccuracies in returns and other documents with a filing date on or after 1 April 2009, where the return relates to a tax period beginning on or after 1 April 2008 (CH83000+), and
  • failure to comply with an information notice issued on or after 1 April 2009 (CH26800+).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)