HMRC Penalties: a Discussion Document

02 February 2015

As HMRC transform to deliver more digital services, they are looking to improve the way that penalties are applied.

This publication HMRC Penalties: a Discussion Document is the first stage of consultation asking for comments on how the application of penalties may be changed to better differentiate between deliberate and persistent non-compliers and those who might make an occasional error for whom alternative interventions are more appropriate.

HMRC is looking for feedback from individuals and businesses. The purpose of the discussion is to seek views on the policy design and any suitable possible alternatives, before consulting later on a specific proposal for reform.

The closing date for comments is 11 May 2015.

CIPP comment

The Policy Team will be reviewing this document and will issue a survey to gather members’ views.