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Guidance

Compliance checks: The Human Rights Act and penalties for breaches of the POP legislation — CC/FS92

Published 25 September 2026

© Crown copyright 2026

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This publication is available at https://www.gov.uk/government/publications/compliance-checks-the-human-rights-act-and-penalties-for-breaches-of-the-prohibition-of-promotion-of-certain-tax-avoidance-arrangements-pop-legislatio/compliance-checks-the-human-rights-act-and-penalties-for-breaches-of-the-pop-legislation-ccfs92

This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. This was incorporated into British law through the Human Rights Act 1998. It gives you certain rights when we’re considering whether to charge certain types of penalties.

We’ll ask you to read this factsheet if we’re considering charging you a penalty for a breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation. You can find more information about these penalties in factsheet CC/FS91, ‘Prohibition of promotion of certain tax avoidance arrangements’.

This factsheet is one of a series. For the full list go to GOV.UK and search ‘HMRC compliance checks factsheets’.

If you need help

If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who has contacted you. We’ll help you in whatever way we can. For more information, go to GOV.UK and search ‘get help from HMRC’.

You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative. However, we may still need to talk or write to you directly about some things. If we need to write to you, we’ll send a copy to the person you’ve asked us to deal with. If we need to talk to you, they can be with you when we do, if you prefer.

What your rights under Article 6 mean for you when we’re considering penalties

We would appreciate your co-operation when deciding whether to charge you a penalty, and when working out how much that penalty should be. The amount of help and information you give us is entirely your choice.

When we’re considering charging penalties, you have the right under Article 6 not to answer our questions. This is sometimes called the right not to self-incriminate, or the right to silence. This right does not cover information or documents that already exist. This means you must give us information or documents that already exist if we have a legal right to ask for them.

When deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser. If you don’t already have an adviser, you may want to consider consulting one.

You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty. In certain circumstances we may apply to the tribunal for approval to charge you a penalty.

If we charge you a penalty, you have the right to ask for a review or to appeal. For more information about your appeal and review rights, go to GOV.UK and search ‘HMRC1’ or ‘disagree with a tax decision’. You can ask for a copy by calling 0300 200 3610. You can also find more information about tribunals on the tribunal’s website. Go to GOV.UK and search ‘courts and tribunals’.

You have the right to apply for publicly funded legal assistance or legal aid. In some circumstances, funding may be available to help you bring certain appeals before the tribunal. If you’re going to appeal against a penalty assessment, you may want to check whether your case qualifies and the type of help that may be available. We have no involvement in decisions about if your case will qualify.

If there’s anything you don’t understand about these rights or what they mean for you, tell the officer who contacted you about penalties.

You can find out more about funded legal assistance or legal aid in:

  • England and Wales by going to the Civil Legal Advice website at www.gov.uk/civil-legal-advice or by calling 0345 345 4345
  • Scotland by going to the Scottish Legal Aid Board website at www.slab.org.uk or by calling 0131 226 7061
  • Northern Ireland by contacting a solicitor who’s a member of the Law Society of Northern Ireland, go to www.lawsoc-ni.org

You can also get more details from Citizens Advice or you can apply for funded legal assistance or legal aid through a solicitor anywhere in the UK.

Our privacy notice

Our privacy notice sets out the standards that you can expect from us when we ask for information or hold information about you. Go to GOV.UK and search ‘HMRC Privacy Notice’.

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