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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: compliance check series of factsheets: CC/FS9 The Human Rights Act and penalties

Factsheet CC/FS9 gives information about a person’s rights under Article 6 of the European Convention on Human Rights when we are considering penalties.

You must issue factsheet CC/FS9 as soon as you have an evidence-based reason to believe that a penalty may be due. This must always be before you ask the person any questions about how what is wrong occurred or the underlying behaviour, see CH300700.

When you issue factsheet CC/FS9, you must also issue one or more of the relevant penalty factsheets. These are:

  • CC/FS7a Penalties for inaccuracies in returns and documents, see CH202235
  • CC/FS7b Penalties for not telling us about an under-assessment, see CH202245
  • CC/FS11 Penalties for failure to notify, see CH202325
  • CC/FS12 Penalties for VAT and Excise wrongdoings, see CH202350
  • CC/FS18a Penalties for failure to file returns on time - Income Tax and Capital Gains Tax, see CH202460
  • CC/FS18b Penalties for failure to file returns on time - Construction Industry Scheme, see CH202465
  • CC/FS18c Penalties for failure to file returns on time - Machine Games Duty, see CH202466
  • CC/FS20 VAT dishonest conduct penalties, see CH202480.

If you are in a meeting with the person when you issue factsheet CC/FS9, you must check that they understand it before you issue the relevant penalty factsheet(s).

It is good practice to have a copy of the HMRC1 with you if you are going to be discussing HRA with a person at a meeting. This is in case they ask for information about their right to appeal.

For further guidance on the Human Rights Act see CH300000.