In the case of a penalty which is required to be of a particular amount, for example a fixed automatic late filing penalty, the Commissioners, having considered the evidence, may
They cannot vary the amount of the penalty except to amend it to
the correct amount if it appears to them that the amount determined
was incorrect (TMA70/S100B(2)(a)(iii).
If the penalty is not one which is required to be of a particular amount, for example a tax geared penalty for failure to notify chargeability, the Commissioners may
Ask the Commissioners to state the amount of the penalty they
have decided for each offence on the determination notice, not just
the total penalties. This information should be shown in the note
of the hearing (see AH3960). If the Commissioners ask the reason
for breaking down the global figure, tell them that without the
breakdown difficulties could arise on appeal (e.g. if an appeal is
made to the High Court or the Court of Session in respect of some
penalties but not others) or on collection if enforcement
proceedings have to be taken.
Draw the attention of an appellant who is not professionally represented, or an agent inexperienced in penalty proceedings and appeals, to the provision at Section 100B(3) concerning the right of appeal against the Commissioners’ determination to the High Court (England and Wales) or the Court of Session (Scotland).