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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Application to the Upper Tribunal

An authorised officer can apply to the Upper Tribunal for a tax-related penalty where

  • an initial penalty, see CH26640, has been assessed and the failure or obstruction is continuing, and
  • there is reason to believe that the amount of tax paid, or likely to be paid is significantly less than it would have been because of the failure or obstruction.

There is no requirement for daily penalties or increased daily penalties to have been charged before a tax-related penalty can be considered.

The application must be made within 12 months beginning with the appropriate date, see CH26860.

See also the operational guidance on tax-related penalties for failure to comply with information and inspection notices at CH270400.