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Chapter MLR3C9350

Document Cited in Related
Vincent
Published date26 April 2016
Record NumberMLR3C9350
CourtHM Revenue & Customs

Before officers can issue a penalty, there must be sufficient evidence that a breach has taken place.

The standard of proof required for all civil penalties is proof on a balance of probabilities. This means that on the evidence, it is more probable than not that the failure was deliberate or due to carelessness .The general burden of proof lies with HMRC as supervisor. This means officers must have sufficient evidence before determining that a breach has taken place.

With the introduction of the new Tribunal system in April 2009 we have had to adopt a higher standard of evidence for penalties which are based on an additional penalty.

In practice this means more robust evidence will be required for large escalated penalties or when we are considering cancellation of fit and proper status for continued non-compliance.

In the more serious civil cases the nature, quality and weight of evidence to satisfy the civil standard of proof (i.e. tip the balance of probabilities) is increased accordingly and because we are empowered to issue unlimited civil penalties the evidential burden is shifted towards the criminal standard of beyond reasonable doubt.

This means we must first consider two fundamental...

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