Chapter DANSP21600

Published date15 April 2016
Record NumberDANSP21600
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

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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