Under TMA70/S93(3) you may seek a direction for daily
penalties from the General or Special Commissioners where a person
has failed to make to make a return for income and capital gains
tax and the failure continues after the imposition of the first
fixed automatic penalty of £100.
Similarly, under TMA70/S93A(3) you may seek such a direction
where a representative partner has failed to make a partnership
return.
Detailed guidance on seeking a direction for these daily
penalties is at EM4570. Such action should only be taken with the
approval of the Authorised Officer.
