HM Revenue & Customs (HMRC) has introduced legislation to standardise powers, deterrents and safeguards across our taxes where it makes sense to do so.
The changes followed consultation with agents, customers, representative bodies, and staff. Over time they will make the tax system more consistent.
Every year HMRC carries out checks to see if the correct tax has been paid. From 1 April 2010 there will be one system across many of our taxes:
Find out more about the new compliance checks.
From 1 April 2010 there will be:
Find out how you can take care to avoid a penalty.
From 1 April 2010 under strictly controlled circumstances HMRC can publish the details of taxpayers who are penalised for deliberately evading more than £25,000 of tax.
Find out more about publishing details of deliberate defaulters.
From 6 April 2010 new penalties will apply to all employers who do not pay PAYE, NICs, Construction Industry Scheme deductions and student loan deductions on time and in full. It replaces an existing penalty under the Mandatory Electronic Payment (MEP) scheme, which affected employers with 250 or more employees.
Find out more about late payment penalties
In most cases if you disagree with HMRC decision's, including the decision to charge a penalty, you can appeal. From 1 April 2009 HMRC has also offered the option of an internal review of tax decisions that can be appealed, with the aim of resolving issues as quickly as possible.
Follow the link below to find out what you need to do and when. The process is different depending on the type of decision you disagree with.
