Human Rights Act: Article 6: How to tell the person about penalties and their rights
It is best to tell the person about penalties and their Article 6 rights face to face at a meeting. In some circumstances you may have to explain this to them on the telephone.
- explain the offence that may give rise to the penalty and what the person has done to make you think that a penalty is due, and
- explain the person’s rights under Article 6, see EM1360, and give them a copy of the HRA factsheet CC/FS9, and
- a copy of factsheet CC/FS7, CC/FS11 or CC/FS12 as appropriate if the offence may give rise to a penalty under FA07/SCH24 or FA08/SCH41, or
- a copy of factsheet CC/FS15 “Compliance checks - Self Assessment and old penalty rules” and explain the principles of penalty abatements if the offence may give rise to a TMA70/S95 penalty, and
- make a written record of what is said, and
- send a copy of those notes to the person and their agent if one is acting.
The factsheets are in SEES>Forms and Letters>Compliance>Factsheets.
If you cannot arrange a meeting you must convey the same messages in writing. With your letter you must send the person
- the HRA factsheet CC/FS9, and
- factsheet CC/FS15 “Compliance checks - Self Assessment and old penalty rules”, and/or
- factsheet CC/FS7 “Penalties for errors in returns or documents”, or CC/FS11 “Penalties for failure to notify”, or CC/FS12 “Penalties for VAT and excise wrongdoings”.
Send a copy of your letter to the person’s agent if one is acting.
See EM1370 about how to deal with culpability. In this context, culpability is the fact of being liable to a penalty for an act or failure.