Behavioural penalties reform
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
Detail
The consultation explores options to simplify the ways in which penalties are calculated and applied and provide a stronger deterrent for those who deliberately avoid paying what they owe.
It is likely to be of particular interest to tax agents, representative bodies, charities, and other voluntary organisations that help people with their tax affairs.
Documents