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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: SA: daily penalties: preparing for a Tribunal hearing

This Guidance applies to tax return years 2009-10 and prior

For 2010-11 onwards daily penalties are raised automatically without the need to apply to the tribunal for permission, for more information about daily penalties see SAM61230.

Authorisation

You should apply for a direction from the Tribunal for daily penalties on a S93(3) application form, either a

  • direction under S93(3) Taxes Management Act 1970 (individual or trust) or
  • direction under S93A(3) Taxes Management Act 1970 (partnership).

You should also complete a ‘daily penalties control sheet’ (found on SEES Forms and Letters) along with the application.

A senior debt management officer or higher, as an authorised representative of the Board, should sign the application.

The completed application form and control sheet must be sent by post to the Tribunals Service with the supporting documents.

Preparing the case

You should prepare the case for presentation to send to the Tribunals Service. This includes information such as

  • the taxpayers name and address
  • details of each return including date of issue, year and the filing date
  • the number of letters and statements issued
  • the number of personal contacts made and the result of those contacts
  • any explanation from the taxpayer for the failure to file
  • any other factors you feel may be relevant.

Refer to the application form and the control sheet for full details of the information required.

You should then send the application form and the supporting documents by post to

The Tribunals Service
CPC
Tax 2nd Floor
54 Hagley Road
Edgbaston
Birmingham
B16 8PE.

This must be no sooner than 30 days after the issue of the IDMS515 (or SA518 for partnerships).