DANSP21600 - Decision types: Penalties decisions: Introduction

Section 8(1)(k) and 8(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

Article 7(1)(k) and 7(1)(l) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671)

Paragraph 7A(2) and 7B2(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992

Paragraph 7A(2) and 7B2(h) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992

section 113(1)(a) of the Social Security Administration Act 1992

section 107A of the Social Security Administration (Northern Ireland) Act 1992

HMRC officers can decide whether a person is liable to certain penalties and to decide the amount of the penalty payable.

Decisions can only be made about penalties under

  • paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or the same paragraphs in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCBA penalties), or
  • section 113(1)(a) of the Social Security Administration Act 1992 or section 107(1)(a) of the Social Security Administration (Northern Ireland) Act 1992.

Such decisions carry a right of appeal.

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