CH402701 - Charging Penalties: establishing penalty behaviour: evaluating evidence: introduction
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
You will have to present your manager and authorising officer with a sound, evidence-based argument to support your view of the penalty behaviour.
This should take into account
- the evidence you have obtained on how and why the inaccuracy, failure to notify or wrongdoing happened, see CH402301 to CH402305 for examples of questions to establish behaviour
- any other relevant information, see CH402702
- your response to any counter-arguments to your view of the penalty behaviour put forward by the person.
The following sections of this guidance are designed to help you evaluate the evidence and reach a conclusion on behaviour
Evidence of a mistake despite taking reasonable care |
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Evidence of a careless inaccuracy |
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Evidence of a deliberate inaccuracy, failure or wrongdoing |
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Evidence of concealment |
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Evidence of a non-deliberate failure or wrongdoing |
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Evidence of a reasonable excuse for a non-deliberate failure or wrongdoing |
Each section provides links to more detailed explanations of types of behaviour in the technical guidance.