SAOG19150 - What to do when there may have been a failure or inaccuracy: discussions with a company or SAO before referral to the Penalties Consistency Panel when there may have been a main duty failure or an inaccurate certificate

The Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or a Caseworker must obtain authorisation from the Penalties Consistency Panel (바카라 사이트˜the panel바카라 사이트™) before they discuss penalties with the Senior Accounting Officer (SAO). However, in order to establish whether there might have been a main duty failure and/or an inaccurate certificate the CCM, CET or Caseworker may need to do some fact finding to establish, for example

  • whether the tax accounting arrangements are appropriate in a particular area
  • what steps the SAO has taken in this area in respect of the main duty
  • the SAO바카라 사이트™s reasoning for excluding particular shortcomings in the tax accounting arrangements from a certificate.

Provided the CCM바카라 사이트™s, CET or Caseworker바카라 사이트™s enquiry is limited to establishing these facts, there is no need to seek authorisation from the panel, see SAOG19200. However the CCM, CET or Caseworker must not at this stage

  • discuss a potential penalty with either a company or an SAO
  • discuss excuses where failures are disclosed or identified.

If a CCM, the CET or a Caseworker believes that it will be impossible to establish these facts without discussing the possibility of penalties with the SAO they should seek the panel바카라 사이트™s authorisation before beginning this fact finding, see SAOG19200.

Because SAO penalties are not charged in connection with any tax, they do not fall within the definition of 바카라 사이트˜tax position바카라 사이트™ at Schedule 36 FA08. Accordingly, you cannot apply the information powers contained in Schedule 36 FA08 in fact finding for SAO penalties.