Consultation outcome

HMRC penalties: a discussion document

This consultation has concluded

Download the full outcome

Detail of outcome

This document summarises the responses to ‘HMRC penalties: a discussion document’, received from a mixture of representative bodies, private companies, agents and individuals. A full list of respondents is included.

Many respondents confirmed they had experienced the concerns highlighted in the discussion document, with some suggesting possible solutions.

There was general agreement that:

  • the focus on persistent non-compliers, rather than those who might make the occasional error, was the correct focus
  • the five principles outlined in the discussion document were accurate

The comments received will inform the development of options for change.

The government is grateful to those who participated in this discussion.

Detail of feedback received

HMRC would like to thank those who took the time to respond to this consultation.‎ We received a large number of detailed comments and are currently considering these. We aim publish our summary of responses document as soon after recess as possible. It is clear there is a lot of interest in this area, and we wish to continue our collaborative approach with stakeholders in the future.

Original consultation

This consultation ran from to


HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.


Consultation description

As HM Revenue and Customs (HMRC) delivers more digital services based around our customers, we are exploring the way that we apply penalties when people fail to meet their tax or entitlement obligations. HMRC is asking for comments on the high-level issues and will ask for further, more detailed feedback as the work progresses.