Open consultation

Behavioural penalties reform

• From: HM Revenue & Customs
• Published: 26 March 2025

Summary

The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.

This consultation closes at
11:59pm on 18 June 2025

Consultation description

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

Reform of behavioural penalties

HTML

Ways to respond

Email to:

tafrcompliance@hmrc.gov.uk

Published 26 March 2025