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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Penalties and interest: incorrect claims - incorrect statement on s17 due to fraudulent or non fraudulent behaviour

If you are considering a penalty for fraudulent or non fraudulent behaviour where an incorrect S17 notice has been used to finalise PY and has set the provisional award for the CY, our legislation states that we can charge a penalty for the incorrect statement for PY only. We cannot charge a penalty for a provisional CY award.

The decision to charge a penalty must be a reasonable one and you must be able to defend the decision at appeal.