Earlier stages of the review's work looked at common 'offences' across the different tax and duty regimes, resulting in legislation providing new penalty frameworks for:
There remain over 300 civil penalties which have not yet been considered by the Review of Powers. These penalties, which are known as 'regulatory penalties', underpin administrative aspects of the tax system. The Review has now started a programme of work to consider the modernisation, alignment and simplification of these Regulatory Penalties.
The Simplification of Regulatory Penalties – consultation document - 17 June 2011
This first stage consultation document discusses the design principles which could be applied to these penalties and seeks views on possible features of a new regulatory penalty framework.
It also includes at Annex B a summary of responses to the January 2011 discussion document which sought views on the desirability of a programme of work to simplify these penalties
The Simplification of Regulatory Penalties - discussion document January 2011
