EM5209 - Penalties: formal assessments and determinations: offences

When you are completing the penalty case in NPPS and/or the AO Report Form, see EM5205, you must consider each year, one offence at a time.

This is because if the penalties are authorised, the Authorising Officer will consider each offence for each year - not one lump sum simply labelled 바카라 사이트śpenalties바카라 사이트ť.

You should therefore

  • identify each offence and the precise statutory provision that applies for the penalty you are seeking
  • for failure offences, show that you can prove to the tribunal바카라 사이트™s satisfaction that the failure took place and that the taxpayer does not have a reasonable excuse EM5152
  • for inaccuracy offences, show that you can prove to the tribunal바카라 사이트™s satisfaction that the return etc was incorrect and that it was delivered fraudulently or negligently (deliberately or carelessly in the penalty is under FA07/SCH24 or FA08/SCH41) by the taxpayer
  • for all offences, show that penalty action is not time-barred: TMA70/S103 (see EM5001), FA07/SCH24/Para13 and FA08/SCH41/Para16. The PDAC and/or the AO Report Form will provide your Authorising Officer with an audit trail to confirm this.