Under The Tax Credits Act 2002 a penalty may be imposed on a claimant, or a claimant’s employer, for a number of reasons. The most common of these are:
In both instances the penalty is a maximum penalty determined by an authorised officer of the Revenue & Customs. Where a penalty is imposed for failure by the claimant to notify a change in circumstances the right of appeal is to the Unified Appeals Tribunal. Where a penalty is imposed for the refusal or failure by the employer to pay tax credits the right of appeal is to the General Commissioners, subject to the appellant’s right to elect for the appeal to be heard by the Special Commissioners.
