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Chapter DMBM517040

Document Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM517040
CourtHM Revenue & Customs
This Guidance applies to tax return years 2009-10 and prior

For 2010-11 onwards daily penalties are raised automatically without the need to apply to the tribunal for permission, for more information about daily penalties see SAM61230.

Purpose of the hearing

The purpose of the hearing is to consider a direction to impose daily penalties, of up to £60 a day for each relevant outstanding return.

Attending the hearing

The application is made by post to the Tribunals Service in Birmingham who will arrange the hearing of the application. HMRC does not attend the hearing.

Section 93(3) hearings are ex-parte. This means that the taxpayer or a representative does not attend the hearing.

You should prepare each case for the tribunal providing all the relevant information. The S93(3) application form and control sheet provide details of what information is required.

If the tribunal authorise the penalty they must sign the S93(3) application form.

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