Behavioural penalties reform
Read the full outcome
Detail of outcome
The government has published a summary of responses to the consultation ‘Reform of behavioural penalties’, which explored ways to modernise HMRC’s penalties for inaccuracies and failures to notify.
The response document provides a summary of the feedback and sets out the government response and next steps for HMRC.
The government intends to develop options to simplify and strengthen these penalties, to reduce their complexity and improve their role in supporting compliance.
Original consultation
Consultation description
The consultation explores options to simplify the ways in which penalties are calculated and applied and provide a stronger deterrent for those who deliberately avoid paying what they owe.
It is likely to be of particular interest to tax agents, representative bodies, charities, and other voluntary organisations that help people with their tax affairs.
Documents
Updates to this page
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Added summary of responses.
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First published.