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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Dishonest tax agents: how to process a penalty: enforcement of penalties

A person can be charged

  • a penalty for failing to comply with a file access notice, or
  • a penalty for dishonest conduct, or
  • both.

These penalties must be paid

  • within 30 days from the date when we issue the penalty assessment, or
  • if the person appeals against the penalty, within 30 days from the date when the appeal is withdrawn or determined.

These penalties may be enforced as if they are income tax charged in an assessment and due and payable.

FA12/SCH38/PARA32