Chapter DANSP21600
Published date | 15 April 2016 |
Record Number | DANSP21600 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
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.
For more information about
- SSCBA penalties see DANSP21700,
- breach of regulations penalties see DANSP21800.
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