Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Enquiry Manual

Human Rights Act 1998 (HRA): Article 6: Background

Article 6 of the ECHR gives a person who has been charged with a criminal offence certain rights and safeguards. These include

  • the right to be informed promptly of the charge against them
  • an entitlement to a fair and public hearing within a reasonable time, and
  • the right not to self-incriminate.

You can see the full text of Article 6 on the HRA intranet site.

EM1361 explains how this affects HMRC penalties.