penalties

Tax experts applaud Revenue’s “pragmatic” PAYE approach

HMRC are reviewing their system of fines

The inconsistencies of HMRC’s unified system of fines

A Working Together workshop considered penalties for inaccuracies

HMRC’s civil penalty system is working in line with its objectives but cannot be shown to be encouraging positive behavioural change in taxpayers, according to the Office of Tax Simplification (OTS).

The announcement follows a short research project by the office that focused on inconsistencies in the application of the fines and found them to be appropriate for the increasingly digitised nature of the tax system.

Stamp duty penalties revised

Taxpayer behaviour is a major influence on HMRC penalty calculations

The worrying impact of HMRC’s penalty system on vulnerable taxpayers