We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Changes to penalties for Making Tax Digital for Income Tax volunteers, during the testing phase.
'Find out what you need to know if you disagree with a decision made by HMRC and how tribunals work.
Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).