AH3820 - Penalty Proceedings: Proceedings under TMA70/S100C

Proceedings under TMA70/S100C are by way of information in writing to the Commissioners who issue a summons to the taxpayer to appear before them at the time and place stated in the summons. If they are satisfied that the defendant has failed to deliver the documents etc. they have the power to impose a penalty not exceeding £300.

Time limits

Under TMA70/S103(4) the time limit for seeking a penalty under TMA70/S100C is 6 years after the date on which the penalty was incurred or began to be incurred, i.e. 6 years from when the return, information etc should have been submitted. So if you have to obtain Head Office approval to commence penalty proceedings (see AH3805) you must allow sufficient time before the expiry of the time limit.

The date the information is lodged with the Commissioners (see AH3840) is the date when proceedings for the recovery of a penalty commence.

General Commissioners

Formal penalty proceedings should be commenced before the General Commissioners for the Division where

• the taxpayer’s place of business is situated, or
• the taxpayer’s place of employment is situated.

If the taxpayer is not in business or in employment, proceedings should be commenced before the General Commissioners for the Division where the taxpayer’s residence is situated.