Consultation outcome

HMRC penalties: a discussion document

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 2 February 2015
• Last updated: 17 September 2015 — See all updates

This consultation has concluded

Read the full outcome

HMRC penalties: a discussion document - summary of responses

PDF, 463 KB, 20 pages

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Detail of outcome

This document summarises the responses to ‘HMRC penalties: a discussion document’, received from a mixture of representative bodies, private companies, agents and individuals. A full list of respondents is included.

Many respondents confirmed they had experienced the concerns highlighted in the discussion document, with some suggesting possible solutions.

There was general agreement that:

• the focus on persistent non-compliers, rather than those who might make the occasional error, was the correct focus
• the five principles outlined in the discussion document were accurate

The comments received will inform the development of options for change.

The government is grateful to those who participated in this discussion.

Detail of feedback received

HMRC would like to thank those who took the time to respond to this consultation.‎ We received a large number of detailed comments and are currently considering these. We aim publish our summary of responses document as soon after recess as possible. It is clear there is a lot of interest in this area, and we wish to continue our collaborative approach with stakeholders in the future.

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Original consultation

Summary

HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.

This consultation ran from
midday on 2 February 2015 to midday on 11 May 2015

Consultation description

As HM Revenue and Customs (HMRC) delivers more digital services based around our customers, we are exploring the way that we apply penalties when people fail to meet their tax or entitlement obligations. HMRC is asking for comments on the high-level issues and will ask for further, more detailed feedback as the work progresses.

Documents

HMRC penalties: a discussion document

PDF, 304 KB, 26 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 2 February 2015
Last updated 17 September 2015 + show all updates

1. 17 September 2015

   Summary of responses published

2. 17 July 2015

   Added public feedback detail.

3. 2 February 2015

   First published.