There are many different penalties which may be imposed under
the Taxes Acts. Most are determined by an officer of the Revenue
& Customs (sometimes following a direction from the
Commissioners) and others are determined by the Commissioners. See
AH3800 and subsequent paragraphs regarding determinations by the
Commissioners.
A penalty may be a fixed amount or it may be an amount not
exceeding a specified statutory maximum. All maximum penalties are
abated to arrive at the appropriate amount (TMA70/S100(1))
There are rights of appeal against all of these penalties and
these are discussed in the following paragraphs. Where a penalty is
determined by an authorised officer of the Revenue & Customs
the right of appeal is generally to the Commissioners. Where it is
imposed by the Commissioners the right of appeal is generally to
the High Court in England and Wales or to the Court of Session in
Scotland.
The more common circumstances in which a penalty is charged
are listed in AH3902 to AH3906.
