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HMRC internal manual

Enquiry Manual

Human Rights Act: Article 6: Message to convey

This is the text in factsheet FS9, which you must send when you write to a person to explain their rights under Article 6. If you are in a meeting you should use your own words to convey this message and give the person a copy of the factsheet.

We welcome your co-operation with our compliance check and in establishing your correct liabilities. The extent to which you co-operate with us and provide us with information is entirely a matter for you. In making this decision you may wish to get help from a professional adviser, particularly if you are not already represented. A professional adviser can be, for example, an accountant or tax adviser.

Our check shows that you may need to pay a penalty. The penalty is a percentage of the tax unpaid, understated, over-claimed or under-assessed. The penalty percentage depends upon your behaviour and the extent to which you help us arrive at the correct liability.

You are entitled to have the matter of penalties dealt with without unreasonable delay.

We will normally tell you what penalties are due when we have established the tax unpaid, understated, over-claimed or under-assessed. However, if we cannot agree this figure of tax we may send you an amendment or assessment of the tax we think is due. We may also assess the penalties that are due based on that amount of tax.

If you disagree with either of these assessments you can ask for a review of your case.

This will be carried out by someone who has not been involved in the compliance check. If you choose not to ask for a review, or if you disagree with the conclusion of the review, you can notify your appeal to the tribunal. Arrangements will then be made for the tribunal to hear both appeals together.

Publicly funded legal assistance or Legal Aid may be available to help you bring certain appeals before the tribunal. If you intend to appeal against the penalty assessment you may wish to check whether your case qualifies and the type of help that may be available.

The way you can check what help is available and the qualifying conditions depend on where you live in the United Kingdom. You can find further details in the right hand column of factsheet CC/FS9.

You can also get more details about publicly funded legal assistance from a Citizens Advice Bureau and apply through a solicitor anywhere in the UK.

You can find more information about the Tribunals Service if you got to their website -